Proceedings of the 2017 2nd International Conference on Education, Management Science and Economics (ICEMSE 2017)

Analysis on Transfer Price Discrimination of Intermediate Product Based on Tax

Authors
Shao-gang Chen, Hao-xian Wang
Corresponding Author
Shao-gang Chen
Available Online December 2017.
DOI
https://doi.org/10.2991/icemse-17.2017.18How to use a DOI?
Keywords
transfer price, price discrimination, intermediate product, tax
Abstract
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.

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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  -