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Abstract

Along with the rapid development of global economy, multinational companies as the stakeholders in the process of chasing the profit maximisation abuse transfer-pricing to avoid tax burden getting worse, the phenomena of the tax issues of international transfer pricing have been highly considered by tax authorities of countries. Transfer pricing bring enormous profits to the enterprise, at the same time, let the countries suffered billions of revenue lost, and lead to an increase the necessity and difficulty of the work in social 代写essay audit of the financial services sector. What should multinational companies do in transfer pricing? And what should the government do to regulate to transfer pricing outside the law? These are important problems to us.

This paper focus on the transfer pricing governing issue to find effective recommends for the corporations and government to formulate corresponding regulatory measures to improve the transfer pricing system and enrich the monitoring system of transfer pricing based on actual conditions.

Contents
Abstract 1
1. Introduction 3
1.1 Research background 3
1.2 Research significance 4
1.3 The aim and objectives 5
2. Literature review 7
2.1 Basic concepts and functions of transfer pricing 7
2.2 Motivations of transfer pricing 9
2.3 Methods of transfer pricing 12
2.4 Regulations of countries for transfer pricing 13
2.5 　Governing procedure of transfer pricing in UK 15
3. Methodology 19
3.1 Introduction 19
3.2 The approach to the research 19
3.3 Data collection 21
3.2.1 Data collection method: Secondary research 21
3.2.2 Credibility of secondary data 21
3.2.3 Authority of secondary data 23
3.4 Limitations of case study 24
4. Case study on transfer pricing of multinational enterprise and government 25
4.1 Overview of GSK 26
4.2 The GSK transfer pricing event 26
4.3. The facts of transfer pricing dispute 27
4.4  Deep analysis of the debate 29
4.4.1 Re-sale price method or cost-plus method? 29
4.4.2 Research-based or marketing-based intangible assets? 29
4.4.3 Legal sense or economic sense of ownership (intangible assets)? 30
4.4.4  Discriminatory treatment or not? 31
4.5. Case Suggestions 31
5. Conclusion and suggestion 32
Reference 36

Reference
Al-Eryanl, Mohammad F., Pervaiz Alam, & Syed H. Akhter. (1990) 'Transfer Pricing
     Determinants of U. S. Multinationals.' Journal of International Business Studies,
     Vol. 21, pp: 409-425.

Al-Saadon, Yousef & Satya, P. Das. (1996) 'Host-Country Policy, Transfer Pricing and
Ownership Distribution in International Joint Ventures: a Theoretical Analysis.'
International Journal of Industrial Organization. Vol. 14, pp: 345-364.

Australian Taxation Office. (1998) Taxation Ruling TR 97/20 and Taxation Ruling
     98/11. Sydney: ATO.

Baistrocchi, Eduardo. (2004) The Arm's-Length Standard in the 21st Century: A
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