Business Cycle and TPM of TNCs

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Provided by: Scientific Publishing Ltd.
Topic: Big Data
Format: PDF
This paper 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 \"Transnationality\".
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