English, Article edition: AGENCY RELATIONSHIP AND TRANSFER PRICING INEFFICIENCY Libor Kaiser

User activity

Share to:
 
Bookmark: http://trove.nla.gov.au/version/197531
Physical Description
  • article
Language
  • English

Edition details

Title
  • AGENCY RELATIONSHIP AND TRANSFER PRICING INEFFICIENCY
Author
  • Libor Kaiser
Physical Description
  • article
Notes
  • Transfer pricing policy is a very important activity within multinational firms. The importance of this policy has been increasing since the time of globalization has come. There are many reasons for implementing such a policy. The international capital mobility allows multinational firms to allocate capital among their subsidiaries mainly due to savings connected to the taxation policies of individual states. It is not easy to study transfer pricing because it belongs to best guarded know-how of each firm. In this article I will show possible inefficiencies of transfer pricing using an agency theory point of view.
  • transfer pricing, taxation policy, multinational firm, agency theory
  • RePEc:prg:jnlaop:v:2006:y:2006:i:3:id:94:p:73-81
Language
  • English
Contributed by
OAIster

Get this edition

  • Set up My libraries

    How do I set up "My libraries"?

    In order to set up a list of libraries that you have access to, you must first login or sign up. Then set up a personal list of libraries from your profile page by clicking on your user name at the top right of any screen.

  • All (1)
  • Unknown (1)
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.

User activity


e.g. test cricket, Perth (WA), "Parkes, Henry"

Separate different tags with a comma. To include a comma in your tag, surround the tag with double quotes.

Be the first to add a tag for this edition

Be the first to add this to a list

Comments and reviews

What are comments? Add a comment

No user comments or reviews for this version

Add a comment