Research on Transfer Pricing Decision-Making of Multinational Corporations

Author: Chen Jie
Publisher:
Publish Date: 2005-11-01
Features: This book employs a systematic analytical approach, following the input-to-output process, starting from the theoretical foundation of transfer pricing for multinational corporations. It analyzes various influencing factors, establishes input element models for quantitative models of different scenarios, and thereby constructs four subsystems of transfer pricing for multinational corporations: the capital investment budget transfer pricing decision subsystem, the economic quantitative decision subsystem, the mathematical programming quantitative decision subsystem, and the transfer pricing method and technology selection subsystem. From the initial stage of preparing investment projects, multinational corporations should consider the application of transfer pricing policies, proactively integrating transfer pricing policies into the calculation of cash flow models. This ensures that transfer pricing decisions are integrated into the overall strategy of multinational corporations, rather than being adopted as short-term strategies solely for tax avoidance. At the end of the book, based on the exploration and establishment of the transfer pricing system for multinational corporations, corresponding countermeasures are proposed for the establishment and implementation of transfer pricing strategies by Chinese multinational enterprise groups.