The Research On Transfer Pricing Of Our Multinational Enterprises

Our research is started on the status quo of transfer pricing of our multinational enterprises, then, we analyze that adapting transfer pricing stratgy is imperative and possible in international competition. On the basis of the conditions in that competition, the elements that affect the transfer pricing of our multinationd are analyzed qualitatively.After analyzing the status quo, we begin to study the principle of transfer pricing. At first, we campare the different environment on transfer pricing between our multinational enterprises and international multinational enterprises. And we hypothesize that the Pure Strategy Nash Equilibrium has been formed between our multinationals and the local taxation department. On the equilibrium and that differents, we establish the transfer pricing models, and then, we analyze th use of the models. In order to make the models more relative to practice, we analyze the Games on adapting the transfer pricing strategy of our multinational enterprises and find out the Mixed Strategy Nash Equilibrium between our multinational enterprises and the local taxation department. On the basis of this equilibrium, we establish the transfer pricing models that our multinational enterprises adapt different transfer pricing strategics. Depending on these models , we analyze the main elements that affect the transfer pricing decision - making.Tht strategy of our multinational enterprises' transfer pricing is futherdiscussed , At first, the international practice on transfer pricing and its developing are introduced , and then, we analyze the possible methods of transfer pricing on vissible assets and invissible assets. In using the transfer pricing strategy, there are some problems that should be attention to ,and that is our last research.