LIMBERG, Stephen T

International transfer pricing strategies for minimizing global income taxes - São Paulo : FGV, Abr./Jun. 1997

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


Política Fiscal
Tributação