Author(s)

Xiaoming Qiao

Corresponding Author

Xiaoming Qiao

Abstract

With the continuously introducing foreign capital in China, the transfer pricing issues are paid much more attention. Originated in international tax allocation, transfer pricing issuesit is an important means to achieve global strategy and international tax evasion. This paper, based on the concepts of transfer pricing and its motivation, takes GlaxoSmithKline’s case as an example to analyze more specifically, sums up the negative impact of transfer pricing on China’s economy, and proposes policy suggestion.

Keywords

Multi-national Corporation, Transfer pricing, International tax avoidance.