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 *help |
¥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.
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Report
(3 results)
Research Products
(6 results)