International transfer pricing strategiesfor minimizing globall income taxes
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Abstract
Optimal financiai strategies are criticai for long term survival in competitive international markets. Financiai strategies pertaining to transfer pricing have become increasingly important as income tax authorities seek additional revenues through increased monitoring of company practices. In this first of two articles, optimal tax strategies are presented after reviewing the transfer pricing concept and the rationale underlying governments' increased focus on transfer pricing. In the second forthcoming article, we analyze the effect of government restrictions on optimal pricing strategies.
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LIMBERG, S. T.; ROBINSON, J. R.; CHRISTIANS, R. L. International transfer pricing strategiesfor minimizing globall income taxes. RAE - Revista de Administracao de Empresas , [S. l.], v. 37, n. 2, p. 68–75, 1997. Disponível em: https://periodicos.fgv.br/rae/article/view/38046. Acesso em: 18 jul. 2024.
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Administração contábil e financeira
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