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9. Conclusions and policy recommendations on transfer pricing
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Chapters in this book
- Frontmatter i
- Contents v
- Preface vii
- 1. Introduction 1
- 2. Previous work on transfer pricing 8
- 3. Legal and related constraints on transfer pricing 12
- 4. A simplified theoretical model 26
- 5. A more general analysis of the two-country case 49
- 6. The involvement of three or more countries 58
- 7. Transfer pricing of intangibles 67
- 8. Transfer pricing under alternative tax systems – the value-added tax 78
- 9. Conclusions and policy recommendations on transfer pricing 87
- Appendices 97
- Bibliography 159
Chapters in this book
- Frontmatter i
- Contents v
- Preface vii
- 1. Introduction 1
- 2. Previous work on transfer pricing 8
- 3. Legal and related constraints on transfer pricing 12
- 4. A simplified theoretical model 26
- 5. A more general analysis of the two-country case 49
- 6. The involvement of three or more countries 58
- 7. Transfer pricing of intangibles 67
- 8. Transfer pricing under alternative tax systems – the value-added tax 78
- 9. Conclusions and policy recommendations on transfer pricing 87
- Appendices 97
- Bibliography 159
