Income Distribution in Multinational Firms through Transfer Pricing

@inproceedings{VargasHernndez2014IncomeDI,
  title={Income Distribution in Multinational Firms through Transfer Pricing},
  author={Jos{\'e} G. Vargas-Hern{\'a}ndez},
  year={2014}
}
The objective of this paper is to analyze the procedures used by multinational enterprises to distribute the income generated by their subsidiaries abroad. Also, the paper intends to answer the question how multinational firms allocate taxes paid on this income among the fiscal jurisdictions in which they operate. In this study, the analytic research method… CONTINUE READING