Policies regarding transfer pricing should be adjusted

목차

1. Abstract
2. Definition of Transfer Pricing
3. The Positive Aspects of Transfer Pricing
4. Problems of Transfer Pricing-Shifting Intangible Properties
5. Quotes from APA
6. Solutions to unjust transfer pricing
7. Reference List

본문내용

There in the world are still many multinational corporations who are doing transfer pricing. They can enjoy the tax benefit within tax haven by shifting certain intangible properties for example.
Although this process itself is not illegal, it is fostering further competitions in and out of the host and home countries and is unjust in many cases. It is in a way making money where they should have paid if they were just located in domestically. But the system of setting up subsidiaries abroad is too complicated to investigate and legal systems within countries are different. To solve this problem, I think countries over the world should cooperate to make a simple certain rule that could be implemented to all MNEs.

참고 자료

Transfer Pricing accessed December 31, 2020
https://www.investopedia.com/terms/t/transfer-pricing.asp
World Investment Report 1996
Young Soo Woo, Competition Policies and The Transfer Pricing of Multinational Enterprises, 1996,p2-3
Young Soo Woo, Competition Policies and The Transfer Pricing of Multinational Enterprises, 1996,p6
Drucker, Jessie, “Google 2.4% Rate Shows How $60 Billion Lost to Tax Loopholes,” Bloomberg,
October 21, 2010, http://www.bloomberg.com/news/2010-10-21/google-2-4-rate-shows-how-60-
billion-u-s-revenue-lost-to-taxloopholes.html
Drucker, Jessie
Shim, Maria. “Google Announces Fourth Quarter 2006 Financial Results,”investor.Google.com January, 2007, http://investor.google.com/earnings/2006/Q4_google_earnings.html
Ronald Wu, Transfer Pricing: Current Problems and Solutions, 2010, p9
Doggert, Lloyd, “H.R. 5328- International Tax Competitiveness Act 2010”, Eleventh Congress, Second Session, May 18,2010. http://www.steptoe.com/assets/attachments/HR5328.pdf