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Transfer Pricing)
세 가지 이전가격 결정방법(Three Transfer Pricing Methods)
시장가격기준 이전가격(Market-Based Transfer Prices)
원가기준 이전가격Cost-Based Transfer Prices
원가기준 이전가격 결정의 대안 (Cost-Based Transfer Pricing Alternatives)
협상이전가격(Negotiat
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Transfer Pricing in Multinational Corporate Decision Making." Review of Economics and Statistics, 73, pp. 285-293.
Lee, Junkyu and Hongshik Lee. 2006. "Feasibility and Economic Effects of a KOREA-U.S.. FTA." KIEP.
Lipsey, R.E. 1999. "The Location and Characteristics of U.S Affiliates in Asia." NBER
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transfer problem, and financial crisis", in Isard, P., Rasin, A., and Rose, A. (eds.) International Finance and Financial Crises, Kluwer.
Krugman, P. (2000), "Crises: the Price of Globalization?", FRB of Kansas City, 2000 Symposium, Global Economic Integration: Opportunities and Challenges.
Minsky,
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Price : Non American System and Views”, in the F. D. Choi and G. G. Muller, Essentials of Multinational, "Accounting", Ann Arbor, Michigan, University Microfilms International, (1979).
Tomas, Arther L. A. Behavioural Analysis of Joint-Cost Allocation and Transfer Pricing, Stipes Publishing, (1980).
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Transfer pricing을 이용하여 연구개발비·중앙관리비 등을 각 제품에 적절하게 할당한다. 이러한 다국적기업의 Transfer pricing을 이용한 조세 회피에 대하여 각국에서는 기준가격제 등을 도입하여 이에 맞서고 있다.
X. 중앙은행의 법인세
우리나라
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