지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 저널정보
- 인하대학교 정석물류통상연구원 Journal of International Logistics and Trade Journal of International Logistics and Trade Vol.9 No.2
- 발행연도
- 2011.12
- 수록면
- 3 - 31 (29page)
이용수
초록· 키워드
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This research surveys the recent surge of empirical studies on transfer pricing manipulation by multinational enterprises (MNEs), tax-motivated transfer pricing, particularly from the year 1990 to present. The review tackles transfer pricing income shifting behavior of MNEs from three different perspectives: taxation relationship with profitability, intrafirm trade, and foreign direct investment (FDI). There have been significant developments and contributions in this field, despite many limitations, mainly concerning the availability of micro-data in general, (specifically intrafirm trade data which allows capturing much of the heterogeneity which is dangling within inter-sectors), and the tax measurement issue. Yet, this area of study is still developing and promises more achievements.
목차
Abstract
1. Introduction
2. Definitions and MNE’s Transfer Pricing Guidelines
3. Data and Tax Issues
4. Limitations of the Data
5. Corporate Income Tax Rate Variables
6. Transfer Pricing Behaviours
7. Summary of the Studies
8. Profitability studies
9. Intrafirm Studies
10. FDI Studies
11. Conclusion
References
참고문헌 (61)
참고문헌 신청
1. [단행본] - Altshuler, R / 2001 / International Taxation and Multinational Activity / Chicago: University of Chicago Press : 8 ~ 32
2. [학술지(정기간행물)] - Baistrocchi / 2004 / The Arm's Length Standard in the 21st Century: A Proposal for Both Developed and Developing Countries / Tax Notes International : 241 ~ 255
3. [단행본] - Bardhan, A / 2004 / On Intra-Firm Trade and Multinationals: Foreign Outsourcing and Off shoring in Manufacturing / Haas School of Business, University of California, Berkeley
4. [학술지(정기간행물)] - Bellak, C / 2008 / Do low corporate income tax rates attract FDI? Evidence from central and eastern European countries / Applied Economics
5. [학술지(정기간행물)] - Bartelsman, E.J / 2003 / Why pay more? Corporate tax avoidance through transfer pricing in OECD countries / The Journal of Public Economic 87 : 2225 ~ 2252
2. [학술지(정기간행물)] - Baistrocchi / 2004 / The Arm's Length Standard in the 21st Century: A Proposal for Both Developed and Developing Countries / Tax Notes International : 241 ~ 255
3. [단행본] - Bardhan, A / 2004 / On Intra-Firm Trade and Multinationals: Foreign Outsourcing and Off shoring in Manufacturing / Haas School of Business, University of California, Berkeley
4. [학술지(정기간행물)] - Bellak, C / 2008 / Do low corporate income tax rates attract FDI? Evidence from central and eastern European countries / Applied Economics
5. [학술지(정기간행물)] - Bartelsman, E.J / 2003 / Why pay more? Corporate tax avoidance through transfer pricing in OECD countries / The Journal of Public Economic 87 : 2225 ~ 2252
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UCI(KEPA) : I410-ECN-0101-2013-325-002689800