Transfer Pricing  

Oleh:

Simangunsong, Frans Manadjam

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Jurnal Akuntansi: Riset dan Artikel Akuntansi vol. 1 no. 1 (Oct. 2007), page 49-63.
Topik: Related Parties; Arm's Length Price; and Tax Haven Country
Fulltext: 49-63.pdf (156.42KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA68 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Most international businesses involve many transfers of goods and services between the parent company and foreign subsidiaries and between foreign subsidiaries. This is particularly likely in firms pursuing global and transnational strategies because these firms are likely to have dispersed their value creation activities to various “optimal” locations around the globe. Transfer prices can be used to move funds and to reduce taxes. Such transfer prices should be set so that allocation of income sit to low tax rate countries from high tax rate countries. Because of this strategy, local governments normally have the attitude that MNCs use of transfer prices is disadvantageous to the country and, thus, is often classified as tax evasion.

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