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Autoren: 
Brada, Jaroslav
Buus, Tomáš
Datum: 
2009
Quellenangabe: 
[Journal:] European Financial and Accounting Journal [ISSN:] 1805-4846 [Volume:] 4 [Year:] 2009 [Issue:] 2 [Pages:] 65-78
Zusammenfassung: 
In this paper we analyze possible source of tax evasion in the multinational entity (hereinafter “MNE”). We show that the tax obligation of the whole MNE depends on the ownership structure of companies, which form MNE and that the structure could be described by matrix form. Therefore the basic tax optimization tasks of MNE via transfer pricing can be understood as linear programming problems. In addition we propose a way to identify possible tax evasion realized via transfer pricing in MNE.
Schlagwörter: 
Transfer prices
Tax evasion
Tax authorities
Multinational entities
Mathematical taxation
Linear programming
JEL: 
D21
D29
G39
Persistent Identifier der Erstveröffentlichung: 
Dokumentart: 
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