摘要翻译：
本文提出了一个带有模糊臂长参数的最优税收诱导转移定价模型。模糊数提供了一个合适的结构来建模模糊性，这是臂长参数固有的。在反转移机制的一般条件下，最优转移价格成为模糊臂长参数的最大α-cut。然而，我们表明，如果税务审计的概率足够低，即使所选择的价格被税务当局认为是完全非公平的价格，企业选择任何最大化转移价格都是有利可图的。在这种情况下，我们导出了防止这种极端转移策略的充要条件
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英文标题：
《Fuzzy Profit Shifting: A Model for Optimal Tax-induced Transfer Pricing
  with Fuzzy Arm's Length Parameter》
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作者：
Alex A.T. Rathke
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最新提交年份：
2019
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分类信息：

一级分类：Economics        经济学
二级分类：General Economics        一般经济学
分类描述：General methodological, applied, and empirical contributions to economics.
对经济学的一般方法、应用和经验贡献。
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一级分类：Quantitative Finance        数量金融学
二级分类：Economics        经济学
分类描述：q-fin.EC is an alias for econ.GN. Economics, including micro and macro economics, international economics, theory of the firm, labor economics, and other economic topics outside finance
q-fin.ec是econ.gn的别名。经济学，包括微观和宏观经济学、国际经济学、企业理论、劳动经济学和其他金融以外的经济专题
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英文摘要：
  This paper proposes a model of optimal tax-induced transfer pricing with a fuzzy arm's length parameter. Fuzzy numbers provide a suitable structure for modelling the ambiguity that is intrinsic to the arm's length parameter. For the usual conditions regarding the anti-shifting mechanisms, the optimal transfer price becomes a maximising $\alpha$-cut of the fuzzy arm's length parameter. Nonetheless, we show that it is profitable for firms to choose any maximising transfer price if the probability of tax audit is sufficiently low, even if the chosen price is considered a completely non-arm's length price by tax authorities. In this case, we derive the necessary and sufficient conditions to prevent this extreme shifting strategy
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PDF链接：
https://arxiv.org/pdf/1901.03843