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《Mathematics in Practice and Theory》 2013-01
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The Game Model of Regulation of Multinational Corporation's Transfer Pricing and the Importance of Host Government's Tax Law Enforcement Capacity

E Li-bin (Dongbei University of Finance and Economics,Dalian 116025,China)  
This paper assumes that the host government will pursue the maximization of social welfare as the ultimate goal of the regulation of multinational corporation's transfer pricing behavior,establishes the static and dynamic game model of transfer pricing regulation between the host government and multinational corporation,reveals the mechanism how the host government's tax law enforcement ability influents the regulation of multinational corporation's transfer pricing,points out the importance host government improves its tax administration ability,and points out some specific policy proposals.
【Fund】: 国家社科基金青年项目“金融危机后的国际税收竞争与合作及我国对策研究”(12CGJ028)的阶段性研究成果
【CateGory Index】: F276.7;O225
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【Citations】
Chinese Journal Full-text Database 1 Hits
1 LE Wei,CHEN Jie,WANG Shun-lin (Aetna School of Management, Shanghai Jiaotong Univ., Shanghai 200052, China);The Relativity Analysis between Foreign Investment Enterprises' Ownership Structure and Transfer Pricing Decision Making in China[J];Journal of Shanghai Jiaotong University;2004-03
【Co-citations】
Chinese Journal Full-text Database 5 Hits
1 JIAO Hai-tao(School of Law,Beijing University,Beijing 100871,China);On inner market of multinational corporate and its reduction of legal effect[J];Journal of Chongqing Technology and Business University(Social Science Edition);2007-02
2 CAO Hong-jun SUN Qie XU Bo;On the Transfer Price of Multinational Enterprises and Negative Influences in China[J];Economic Management;2006-06
3 LONG Zhao-hui1,WANG Yan2,ZHOU Li-xian3(1.Lingnan College,Sun Yat-sen University,Guangzhou 510275; 2.Agricultural Bank of China Shenzhen Branch,Shenzhen 518053; 3.ZHuhai College,Jilin University,Zhuhai 519041,China);Research on the Motive of Transfer Pricing by Chinese Foreign-invested Industrial Enterprises before and after "the Merging of the Two Tax Systems"[J];Journal of Guangdong University of Business Studies;2013-02
4 Tiebo Wu;Preventive Measures for Reverse Tax Avoidance of Foreign-invested Enterprises[J];International Taxation in China;2012-03
5 ZOU Xin-yue & JIANG Hai-chao(School of Business,Hunan University of Science and Technology,Xiangtan 411201,China);A Game Analysis of the Investment Choice of Foreign Solo-Joint Investments in China[J];;2005-05
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