Transfer pricing: Impact of taxes and teriffs in India
Material type: Mixed materialsPublication details: 2013Description: 29-46Subject(s): NLM classification:- 336.2
Item type | Current library | Call number | Vol info | Status | Date due | Barcode | |
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Periodicals/Magazines | SSCBS Library | 37/4 | Available | P14690 |
This paper explores the influence of corporate taxes and product tariffs on reported transfer pricing of multinational corporations (MNCs) in India by using the swenson model. It considers the reported transfer prices of a set of commodities continuously improted from at least six countries to India. The study established that reported transfer prices rise when transfer price incentive and significant. On the other hand, negative incentive results in a fall in the reported transfer prices.
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