IDEAS home Printed from https://ideas.repec.org/h/pal/palchp/978-1-349-26646-3_14.html
   My bibliography  Save this book chapter

Japanese Transfer Pricing Policy: A Note

In: International Strategic Management and Government Policy

Author

Listed:
  • Jane Frecknall-Hughes

Abstract

In the past three years, the financial press has devoted a good deal of coverage to the alleged use of transfer pricing policies by multinationals to gain a tax advantage. Such a tax advantage accrues because different countries may constitute tax havens or because the overall tax may be lower for a variety of reasons, thus resulting in higher profits (and taxes) in the home country of the parent/holding company or a third country, which thereby benefit from the use of another country’s resources.

Suggested Citation

  • Jane Frecknall-Hughes, 1998. "Japanese Transfer Pricing Policy: A Note," Palgrave Macmillan Books, in: International Strategic Management and Government Policy, chapter 14, pages 233-241, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-26646-3_14
    DOI: 10.1007/978-1-349-26646-3_14
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pal:palchp:978-1-349-26646-3_14. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.palgrave.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.