Analysis on Transfer Pricing of Multi-national Corporation
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DOI: 10.25236/icepbm.2018.03
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.