The research of Bilateral Advanced Pricing Agreements (BAPA) in transfer pricing taxation

• Project/Area Number: 21730385
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Single-year Grants
• Research Field: Accounting
• Research Institution: Keio University
• Principal Investigator: MURAKAMI Yutaro Keio University, 大学院・経営管理研究科, 准教授 (30434591)
• Project Period (FY): 2009 – 2010
• Project Status: Completed (Fiscal Year 2010)
• Budget Amount: ¥2,730,000 (Direct Cost: ¥2,100,000、Indirect Cost: ¥630,000); Fiscal Year 2010: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000); Fiscal Year 2009: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
• Keywords: 税務会計 / 移転価格 / ゲーム理論

Research Abstract

This research has investigated what is the level of the transfer price in BAPA and how it is affected by some economic variables by internalizing the decision mechanism in BAPA. This evidence must be important, because it provides the criteria whether firms apply to BAPA in a tax practical business.

Research Products

• [Presentation] Conformity or Decoupling : A Comparative Analysis on Different Tax Regimes (2011)
  • Author(s): 村上裕太郎
  • Organizer: 2nd INTERNATIONAL CONFERENCE on BUSINESS and ECONOMIC RESEARCH
  • Place of Presentation: Langkawi、Malaysia
  • Year and Date: 2011-03-15
• [Presentation] Conformity or Decoupling : A Comparative Analysis on Different Tax Regimes (2011)
  • Author(s): Yutaro Murakami
  • Organizer: 2nd INTERNATIONAL CONFERENCE on BUSINESS and ECONOMIC RESEARCH
  • Place of Presentation: Langkawi, Malaysia
  • Year and Date: 2011-03-15
• [Presentation] 会計利益と課税所得の一致の程度と価値関連性に関する比較ゲーム分析 (2010)
  • Author(s): 村上裕太郎
  • Organizer: 日本会計研究学会第69回大会
  • Place of Presentation: 東洋大学
  • Year and Date: 2010-09-08
• [Presentation] Negotiation in Bilateral Advanced Pricing Agreements (BAPAs) (2010)
  • Author(s): 村上裕太郎
  • Organizer: American Accounting Association, 2010 Annual Meeting
  • Place of Presentation: San Francisco
  • Year and Date: 2010-08-03
• [Book] 分析的会計研究 (2010)
  • Author(s): 太田康広編著
  • Publisher: 中央経済社
• [Book] 移転価格税制における二国間事前確認制度(BAPA)のモデル分析(『分析的会計研究』第9章) (2010)
  • Author(s): 村上裕太郎
  • Total Pages: 280
  • Publisher: 中央経済社