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Fuzzy Transfer Pricing World: On the Analysis of Transfer Pricing with Fuzzy Logic Techniques

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Author Info
Tucha Thomas
Brem Markus
Abstract

The arm’s length analysis of international transfer prices of multinational firms lacks sound methodological approach of the so-called function and risk analysis. In practice, such analyses are descriptive. Derived from Zadeh’s mathematical theory of fuzzy sets, this paper investigates a quantitative approach to identify the function and risk pattern of related parties of multinational companies. We illustrate our fuzzy logic approach with a simple case.

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File URL: http://www.iimahd.ernet.in/publications/data/2005-12-03markus.pdf
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Publisher Info
Paper provided by Indian Institute of Management Ahmedabad, Research and Publication Department in its series IIMA Working Papers with number 2005-12-03.

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Length: 23
Date of creation: 08 Dec 2005
Date of revision:
Handle: RePEc:iim:iimawp:2005-12-03

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Related research
Keywords: Function and risk analysis; fuzzy logic theory; multinational company; transaction costs; transfer pricing.;

Find related papers by JEL classification:
C69 - Mathematical and Quantitative Methods - - Mathematical Methods and Programming - - - Other

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  1. Richard N. Langlois, 2005. "The Entrepreneurial Theory of the Firm and the Theory of the Entrepreneurial Firm," Working papers 2005-27, University of Connecticut, Department of Economics, revised Oct 2005. [Downloadable!]
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