How are transfer prices and royalty payments used for tax avoidance?
This paper analyses how multinational enterprises (MNEs) use transfer pricing methods and royalty payments for tax avoidance. A description of the transfer pricing methods is given to respond to the research aim, evaluating its application in the manufacturing industry and analysing its potential a...
| Autor Principal: | |
|---|---|
| Otros Autores: | |
| Formato: | Tesis de maestría (Master Thesis) |
| Lenguaje: | Inglés (English) |
| Publicado: |
Universidad del Rosario
2019
|
| Materias: | |
| Acceso en línea: | https://repository.urosario.edu.co/handle/10336/20294 |