Behavioural Game Split: The Arm's Length Principle and Highly Integrated Enterprises

Journal
Chen, X. (Xinyu)
China
International Transfer Pricing Journal 2013 (Volume 20), No. 5
FormatPDF
USD
45

A highly integrated transaction is in essence a form of bilateral monopoly and cooperative game with complete information. The fundamental facts and circumstances of highly integrated enterprises can be used to restore the independent state of affiliated enterprises, and the “Behavioural Game Split” can reveal the arm's length price of corresponding affiliated enterprises.