Abstract
We analyze possible source of tax evasion in the multinational enterprise (hereinafter MNE) in this paper. We show that the tax obligation of the whole MNE depends on the structure of ownership of companies in MNE, which could be described by matrix form. Therefore the basic tax optimization tasks of MNE via transfer pricing can be understood as linear programming problems. In addition we propose a way to identify possible tax evasion behavior of companies realized via transfer pricing in multinational tax entity MNE.
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