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多国籍企業の移転価格と寡占,独立企業間価格
https://kindai.repo.nii.ac.jp/records/10857
https://kindai.repo.nii.ac.jp/records/108578ef968d4-80d4-444c-9722-96331a498304
名前 / ファイル | ライセンス | アクション |
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AA1196034X-20090731-0527.pdf (3.0 MB)
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Item type | ☆紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2010-07-29 | |||||
タイトル | ||||||
タイトル | 多国籍企業の移転価格と寡占,独立企業間価格 | |||||
その他(別言語等)のタイトル | ||||||
その他のタイトル | Transferpricing of Multinational Enterprises, Oligopoly and Arm's Length Price | |||||
著者 |
今西, 芳治
× 今西, 芳治 |
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言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | 移転価格, 独立企業問価格, 受取配当益金不算入制度, 寡占, Transfer price, Arm's Length Price, Exemption of Dividend from Foreign Affiliates, Oligopoly | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者(英) | ||||||
en | ||||||
Imanishi, Yoshiharu | ||||||
著者 所属 | ||||||
近畿大学経済学部; 教授 | ||||||
版 | ||||||
出版タイプ | NA | |||||
出版タイプResource | http://purl.org/coar/version/c_be7fb7dd8ff6fe43 | |||||
出版者 名前 | ||||||
出版者 | 近畿大学経済学会 | |||||
書誌情報 |
生駒経済論叢 en : Ikoma Journal of Economics 巻 7, 号 1, p. 527-546, 発行日 2009-07-01 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 13488686 | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | シェルダールウプ, G.とソルガード, L.は, 外国子会社と親会社がクールノー的競争とベルトラン的競争を行う場合に, 各国の法人税率差や関税率との関係で移転価格の水準がどのように異なるかを明らかにした。本稿ではこのモデルのベルトラン的競争下の分析を用いて次の2点を明らかにした。その1つは, 外国子会社の競争相手が受動的つまり外国子会社の価格引き上げに追随して自らの価格をも引き上げる場合と比べて, 競争相手が能動的, 対抗的な価格政策をとる場合に移転価格がどのように異なるかを明らかにする。 次に, このモデルを利用して, 我が国で平成21年4月以降に始まる事業年度から採用する外国子会社からの受取配当益金不算入制度が多国籍企業の移転価格にどのように影響するかについて検討する。 本稿のもう1つの目的は, OECDが勧告した独立企業原則による所得移転への調整方式の限界を寡占や双方独占が現実の市場で支配しているという視点から明らかにしてみる。 (英文) Schjelderup, G. and Sorgard, L. showed how the transfer price level varies in the relationship between the relative corporate income tax rates and the tariff rates of each country in the case where a foreign affiliate and its parent company conduct Cournot competition and Bertrand competition. This paper used the Bertrand competition model to consider the following two points. First, we clarified how the transfer price level changes where the competing opponent of foreign affiliate takes up a counter price policy, as well as where the competing opponent raises its own price along with increasing the price of foreign affiliate itself. Second, using the same model, we examined how the exemption system of dividends from foreign affiliates, which has been introduced in April, 2009, in Japan, has an impact on the transfer price of multinational companies. Another purpose of this paper is to clarify that oligopoly and bilateral monopolies actually cause the limitations of adjustment method for the transfer of income by means of the Arm's length price suggested by the OECD. | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf |