Fuzzy Transfer Pricing World:  On the Analysis of Transfer Pricing with Fuzzy Logic Techniques

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Please use this identifier to cite or link to this item: http://hdl.handle.net/11718/426

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DC Field	Value	Language
dc.contributor.author	Tucha, Thomas	-
dc.contributor.author	Brem, Markus	-
dc.date.accessioned	2009-09-02T04:51:41Z	-
dc.date.available	2009-09-02T04:51:41Z	-
dc.date.copyright	2005-12	-
dc.date.issued	2009-09-02T04:51:41Z	-
dc.identifier.uri	http://hdl.handle.net/11718/426	-
dc.description.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	en
dc.language.iso	en	en
dc.relation.ispartofseries	WP;2005-12-03	-
dc.subject	Function and risk analysis	en
dc.subject	fuzzy logic theory	en
dc.subject	multinational company	en
dc.subject	transaction costs	en
dc.subject	transfer pricing	en
dc.title	Fuzzy Transfer Pricing World: On the Analysis of Transfer Pricing with Fuzzy Logic Techniques	en
dc.type	Working Paper	en
Appears in Collections:	Working Papers

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