Share This Article:

Business Cycle and TPM of TNCs

Full-Text HTML Download Download as PDF (Size:287KB) PP. 546-551
DOI: 10.4236/me.2011.24060    6,334 Downloads   9,817 Views
Author(s)

ABSTRACT

This article is devoted to analyses on effects of the four phases of business cycle on transfer pricing manipulation (TPM) of transnational corporations (TNCs) and TNCs’ possible TMP practices through business cycle. The researcher herein holds that business cycle arouses the fluctuation of economical indicators and policy changes, which subsequently affect TNCs’ production, financial situation, sales and their resource allocation globally. Acting as a reasoning business being, TNCs should take according strategies to manipulate transfer pricing to harbor the possible benefit and escape from any risk ahead, by taking advantage of their “Trans-nationality”.

Cite this paper

J. Liu, "Business Cycle and TPM of TNCs," Modern Economy, Vol. 2 No. 4, 2011, pp. 546-551. doi: 10.4236/me.2011.24060.

Copyright © 2020 by authors and Scientific Research Publishing Inc.

Creative Commons License

This work and the related PDF file are licensed under a Creative Commons Attribution 4.0 International License.