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Analytic network process (ANP) is then applied to obtain factors' weights and model construction.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Findings<\/jats:title><jats:p>The paper finds that tax minimization is no longer the focus of transfer pricing manipulation strategies of Taiwanese MNEs, and their real concerns are winning maximum economic profits, enhancing the competitiveness of the enterprise, and effectively repatriating profits to parent companies in order to facilitate greater economic profits.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Research limitations\/implications<\/jats:title><jats:p>It is found from the model that most of the transfer pricing manipulation motives are based on low\u2010price strategies, which circumvent the exchange rate risks of low quotes. A possible reason is that current business operational patterns that have been limited to the electronic industry adopt the quantity\u2010based pricing strategy of \u201cnarrow profit margin and large volume.\u201d However, the transfer pricing manipulation has great influence on the financial structures of the enterprises. The enterprises, as a result, must understand and reinforce the working of pricing transfer manipulation in the business development.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Originality\/value<\/jats:title><jats:p>The paper collects questionnaires and investigation results from experts and scholars and uses ANP to construct a complete pricing strategic decision\u2010making model that may be taken by actual MNEs under different motives, in order to provide reference to MNEs when making transfer pricing manipulation strategies.<\/jats:p><\/jats:sec>","DOI":"10.1108\/02635571011077843","type":"journal-article","created":{"date-parts":[[2010,8,28]],"date-time":"2010-08-28T07:16:37Z","timestamp":1282979797000},"page":"1215-1233","source":"Crossref","is-referenced-by-count":15,"title":["Motives of transfer pricing strategies \u2013 systemic analysis"],"prefix":"10.1108","volume":"110","author":[{"given":"Ching\u2010Wen","family":"Lin","sequence":"first","affiliation":[]},{"given":"Hsiao\u2010Chen","family":"Chang","sequence":"additional","affiliation":[]}],"member":"140","reference":[{"key":"key2022012320033565300_b1","unstructured":"Allen, W.B. 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