International transfer pricing strategies for minimizing global income taxes
By: LIMBERG, Stephen T
.
Contributor(s): ROBINSON, John R | CHRISTIANS, Raimundo L.M.
Material type: 
ArticlePublisher: São Paulo : FGV, Abr./Jun. 1997Subject(s): Política Fiscal | TributaçãoOnline resources: Acesso RAE Revista de Administração de Empresas 37, 2, p. 68-75Abstract: Optimal financial strategies are critical for long term survival in competitive international markets. Financial strategies pertaining to transfer pricing have become increasingly important as income tax authorities seek additional revenues through increased monitoring of company practices. In this first of two articles, optimal tax strategies are presented after reviewing the transfer pricing concept and the rationale underlying governments¿ increased focus on transfer pricing. In the second forthcoming article, we analyze the effect of government restrictions on optimal pricing strategies
Optimal financial strategies are critical for long term survival in competitive international markets. Financial strategies pertaining to transfer pricing have become increasingly important as income tax authorities seek additional revenues through increased monitoring of company practices. In this first of two articles, optimal tax strategies are presented after reviewing the transfer pricing concept and the rationale underlying governments¿ increased focus on transfer pricing. In the second forthcoming article, we analyze the effect of government restrictions on optimal pricing strategies
RAE Abril a Junho 1997
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