Analysis on Transfer Price Discrimination of Intermediate Product Based on Tax
Shao-gang Chen, Hao-xian Wang
Available Online December 2017.
- https://doi.org/10.2991/icemse-17.2017.18How to use a DOI?
- transfer price, price discrimination, intermediate product, tax
- Based on linear demand function of final product market, the paper built a perfect and complete information dynamic game model to analyze the transfer price discrimination in multinational enterprises when the divisions face different tax rates. And then got strategies about transfer price of the enterprises. Based on this, it is concluded that the internal transfer price is lower than the external transfer price and the downstream division will be more competitive in the final product market.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Shao-gang Chen AU - Hao-xian Wang PY - 2017/12 DA - 2017/12 TI - Analysis on Transfer Price Discrimination of Intermediate Product Based on Tax BT - Proceedings of the 2017 2nd International Conference on Education, Management Science and Economics (ICEMSE 2017) PB - Atlantis Press SP - 75 EP - 77 SN - 2352-5428 UR - https://doi.org/10.2991/icemse-17.2017.18 DO - https://doi.org/10.2991/icemse-17.2017.18 ID - Chen2017/12 ER -