MAXIMIZING PROFIT AFTER TAXATION BY EFECTS OF TRANSFER PRICES IN MULTINATIONAL COMPANIES
DOI:
https://doi.org/10.7251/ZREFIS1409085LKeywords:
multinational corporations, transfer pricing, tax, international tax issues, „tax havens"Abstract
About 70 % of today's world trade takes place between related companies. Transactions between them are called assignment or transfer, and the prices at which the group of related companies accounted value of the purchase and sale of financial results, are called transfer pricing. The main aim of this paper is to determine the impact that transfer pricing has on the creation of international tax issues. Transfer prices between related parties may substantially differ from the prices created for the same or similar transactions between unrelated individuals in a free market. Transfer prices are an important tax issue which is characterized by increasing complexity and level of commitment of tax authorities around the world on this issue.References
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