IEEE - Institute of Electrical and Electronics Engineers, Inc. - Elimination of international double taxation in connection with the adjustment of transfer pricing

2010 Second International Conference on Communication Systems, Networks and Applications (ICCSNA)

Author(s): Nan Li ; Yunlan Chen
Publisher: IEEE - Institute of Electrical and Electronics Engineers, Inc.
Publication Date: 1 June 2010
Conference Location: Hong Kong, China, China
Conference Date: 29 June 2010
Volume: 2
Page(s): 140 - 143
ISBN (CD): 978-1-4244-7477-6
ISBN (Electronic): 978-1-4244-7478-3
ISBN (Paper): 978-1-4244-7475-2
DOI: 10.1109/ICCSNA.2010.5588909
Regular:

In order to minimize tax burden, multinational corporations often transfer profits between each other. It is one of the ways of international tax avoidance, which reduces the tax burden of... View More

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