Revenue distribution in multinational firms through transfer pricing
The objective of this paper is to analyze the procedures used by multinational enterprises to distribute the revenue generated by their subsidiaries abroad. Also, the paper intends to answer the question how multinational enterprises (MNES) allocate taxes paid on this income among the fiscal jurisdi...
| Autores: | , , |
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| Tipo de documento: | artigo |
| Estado: | Versão publicada |
| Data de publicação: | 2013 |
| País: | México |
| Recursos: | Universidad de Guadalajara |
| Repositório: | Redalyc-UDG |
| OAI Identifier: | oai:redalyc.org:195636962004 |
| Acesso em linha: | https://www.redalyc.org/articulo.oa?id=195636962004 |
| Access Level: | Acceso aberto |
| Palavra-chave: | Economía y Finanzas income shifts transfer pricing Multinational firms |
| Resumo: | The objective of this paper is to analyze the procedures used by multinational enterprises to distribute the revenue generated by their subsidiaries abroad. Also, the paper intends to answer the question how multinational enterprises (MNES) allocate taxes paid on this income among the fiscal jurisdictions in which they operate. In this study, the analytic research method was applied, in the literature review, in order to determine how income-shifting works as a fiscal strategy applied by MNES. It is concluded that mnes use organizational strategies to take advantage of the comparative advantages from the different countries in which they operate, and, as a result, an intercompany trade takes place. |
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