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Transfer pricing and tax strategies ...

Chang, Jinnder.

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Transfer pricing and tax strategies for multinational companies in Taiwan.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Transfer pricing and tax strategies for multinational companies in Taiwan./
作者:	Chang, Jinnder.
出版者:	Ann Arbor : ProQuest Dissertations & Theses, : 1992,
面頁冊數:	194 p.
附註:	Source: Dissertation Abstracts International, Volume: 52-12, Section: A, page: 4391.
Contained By:	Dissertation Abstracts International52-12A.
標題:	Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=9215716

Transfer pricing and tax strategies for multinational companies in Taiwan.
Chang, Jinnder.

Transfer pricing and tax strategies for multinational companies in Taiwan. - Ann Arbor : ProQuest Dissertations & Theses, 1992 - 194 p.

Source: Dissertation Abstracts International, Volume: 52-12, Section: A, page: 4391.

Thesis (D.B.A.)--United States International University, 1992.

The problem. The main objectives of the study were to examine the environmental determinants of the transfer pricing strategies, and differences in methods of performing evaluations of managers used by Taiwanese multinational companies, and U.S. and Japanese subsidiaries in Taiwan. Also, the study was designed to identify the underlying elements of the transfer pricing strategies, to discover the relationship between these elements and the transfer pricing method used.Subjects--Topical Terms:

557516
Accounting.

Transfer pricing and tax strategies for multinational companies in Taiwan.
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100 1 $a Chang, Jinnder. $3 3285081
245 1 0 $a Transfer pricing and tax strategies for multinational companies in Taiwan.
260 1 $a Ann Arbor : $b ProQuest Dissertations & Theses, $c 1992
300 $a 194 p.
500 $a Source: Dissertation Abstracts International, Volume: 52-12, Section: A, page: 4391.
500 $a Chairperson: Mohamad A. Khalil.
502 $a Thesis (D.B.A.)--United States International University, 1992.
520 $a The problem. The main objectives of the study were to examine the environmental determinants of the transfer pricing strategies, and differences in methods of performing evaluations of managers used by Taiwanese multinational companies, and U.S. and Japanese subsidiaries in Taiwan. Also, the study was designed to identify the underlying elements of the transfer pricing strategies, to discover the relationship between these elements and the transfer pricing method used.
520 $a Method. Data were gathered through a questionnaire survey of 400 Taiwanese multinational companies, U.S. and Japanese subsidiaries in Taiwan. The usable response rate was 39.3 percent.
520 $a The questionnaire asked the recipients to evaluate the importance of 18 suggested transfer pricing determinants of nine criteria of performance evaluation. The respondents were also asked to indicate the preferred method of transfer pricing for products and services transferred to affiliates.
520 $a A One-way ANOVA was used to test 59 variables to ascertain whether significant differences existed among the U.S., Japanese and Taiwanese companies surveyed.
520 $a Results. Analyses of the data revealed that the Taiwanese multinational companies, and U.S. and Japanese subsidiaries did not approve of the tax system and method of tax administration in Taiwan. In addition, the business laws were not approved of as having been imperfectly executed.
520 $a Multinational companies could therefore manipulate the tax laws and easily indulge in international tax avoidance. The inadequate accounting systems of the multinational companies were found to be influenced by the tax factor to provide information for managers.
520 $a The international tax pricing strategy was used for reducing taxes to increase global profit, not for the management system.
520 $a Legal determinants will influence international transfer pricing, in particular the tax system and tax administration.
590 $a School code: 0239.
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650 4 $a Finance. $3 542899
650 4 $a Education finance. $3 3172165
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792 $a 1992
793 $a English
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