Document Details

Document Type : Article In Journal 
Document Title :
Transfer Prices in Multinational Companies and Taxation System: A Comparative Study
أسعار التحويل في الشركات متعددة الجنسية والنظام الضريبي " دراسة مقارنة "
 
Subject : Accounting 
Document Language : Arabic 
Abstract : Transfer prices may be used by multinational companies to minimize taxes or otherwise adversely affect the interests of the host country. The applied transfer prices would effect on the taxable income of a company . This may lead to some problems with the tax Authorities in both the home and host country. To avoid these problems some countries issued tax legislation such as U.S. (under the IRS Sec 482) . There are six methods for pricing tangible assets and four for intangible assets , and tax penalties to prevent the tax avoidance and tax evasion by the multinational companies In Egyptian taxation system, it is noticed that the tax legislation neglected the transfer pricing . In spite of decrease in the final tax yield, these multinational companies - as seen by researcher-give Egypt some economical, financial and social benefits regarding its activities in Egypt. These benefits include: - New job opportunities for youth - Will give chance to increase the rate of export and decrease the import .. etc. These benefits will lead raising of the standard of living and better social life In spite of the benefits for Egypt This gives a chance to multinational companies to tax avoidance and frauds , consequently this leads to decrease the final tax proceeds. The researcher has given several suggestions to solve this problem which face the Egyptian taxation system after ending the tax holiday (The companies have a tax holiday in the certain periods) such as :- - It has separate tax department to transfer prices. - Issued certain methods to transfer prices by tax legislation and tax penalties. On the other hand the tax legislation should allow a certain period to these companies to rearrange their positions, conditionally that the new tax will not be applied retroatively. In the this case the final tax collection will be increased 
ISSN : 1319-0997 
Journal Name : Economics and Administration Journal 
Volume : 12 
Issue Number : 1 
Publishing Year : 1419 AH
1999 AD 
Article Type : Article 
Added Date : Sunday, October 11, 2009 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
سهام محمد علي حسنSIHAM MOHAMED ALI HASANResearcher  

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