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Internationale Verrechnungspreismethoden, Neutralität und die Gewinne multinationaler Unternehmen / Transfer Pricing, Neutrality, and the Profits of Multinational Firms

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  • Wellisch Dietmar

    (Otto-von-Guericke-Universität Magdeburg, Fakultät für Wirtschaftswissenschaft, Lehrstuhl Betriebswirtschaftslehre, insbes.betriebswirtschaftliche Steuerlehre, Universitätsplatz 2, D-39106 Magdeburg)

Abstract

The present paper analyzes how multinationals respond to international transfer pricing methods. To evaluate transfer pricing methods, a neutrality criterion is developed.The analysis reveals that an indirect determination of transfer prices by using the unitary taxation method is neutral as it does not distort economic decisions. Any direct regulation of transfer prices by applying standard methods is neutral only under very restrictive assumptions.

Suggested Citation

  • Wellisch Dietmar, 2003. "Internationale Verrechnungspreismethoden, Neutralität und die Gewinne multinationaler Unternehmen / Transfer Pricing, Neutrality, and the Profits of Multinational Firms," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 223(3), pages 332-359, June.
    • Handle: RePEc:jns:jbstat:v:223:y:2003:i:3:p:332-359
    DOI: 10.1515/jbnst-2003-0305
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    References listed on IDEAS

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    Cited by:

    1. Wolfram F. Richter & Markus Breuer, 2015. "Pricing the Transfer of Intellectual Property as a Problem of Second-Best Tax Policy," CESifo Working Paper Series 5340, CESifo.

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