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http://hdl.handle.net/11718/426| Title: | Fuzzy Transfer Pricing World: On the Analysis of Transfer Pricing with Fuzzy Logic Techniques |
| Authors: | Tucha, Thomas Brem, Markus |
| Keywords: | Function and risk analysis;fuzzy logic theory;multinational company;transaction costs;transfer pricing |
| Issue Date: | 2-Sep-2009 |
| Series/Report no.: | WP;2005-12-03 |
| Abstract: | The arm’s length analysis of international transfer prices of multinational firms lacks sound methodological approach of the so-called function and risk analysis. In practice, such analyses are descriptive. Derived from Zadeh’s mathematical theory of fuzzy sets, this paper investigates a quantitative approach to identify the function and risk pattern of related parties of multinational companies. We illustrate our fuzzy logic approach with a simple case |
| URI: | http://hdl.handle.net/11718/426 |
| Appears in Collections: | Working Papers |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| 2005-12-03markus.pdf | 191.41 kB | Adobe PDF | View/Open |
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