Tax Optimization Through Transfer Pricing, Common & Manipulative Practices

Author(s)	Tadar Achal
Country	India
Abstract	When an associate enterprises transfer goods, intangible property then the prices at which the transfer takes place would be deemed as transfer price. The same has been defined as the Practice which is paid during a business transaction, which could be tangible property, goods or services between companies under which the price of the same can be controlled. The paper dwells into the ways through which multinational corporations use transfer pricing method to optimise their profits and at the same time use manipulative ways to evade tax.
Field	Sociology > Administration / Law / Management
Published In	Volume 5, Issue 5, September-October 2023
Published On	2023-10-15
Cite This	Tax Optimization Through Transfer Pricing, Common & Manipulative Practices - Tadar Achal - IJFMR Volume 5, Issue 5, September-October 2023. DOI 10.36948/ijfmr.2023.v05i05.7551
DOI	https://doi.org/10.36948/ijfmr.2023.v05i05.7551
Short DOI	https://doi.org/gsv595

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