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Transfer pricing risk management on intangible assets for multinational enterprises
Transfer prices means the prices charged by associated companies in a same group for the use or transfer of the goods or service. However, it always comes with the intention of reducing multinationals' overall tax liabilities. As multinationals operate globally, different tax systems in various countries provide several opportunities to mitiagte tax burden. Aggressive transfer pricing practices of multinationals have cause wide public concern, and the governments, therefore, have continuously imposed or updated regulations on this issue, especially on the transfer of intangible assets.
It is, therefore, reasonable to say that transfer pricing has become a tax-compliance risk for multinationals instead of a tax-efficient tool it used to be in the past. In this case, how to manage this risk is of practice importance for multinationals. This research will focus on this phenomena. By interviewing tax experts mainly from Big Four Firms, a general framwork will be created to, hopefully, help multinationals manage this risk.
Research Supervisor/s: Jane Frecknall-Hughes
, Tommaso Faccio
and Katy Ferris
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