The Accounting Review, Vol. 53, No. 4 (Oct., 1978), pp. 935-951 (17 pages) There are several aspects of the international business environment which affect the setting of a transfer price. These items ...

Her expertise is in personal finance and investing, and real estate. Investopedia / Jessica Olah Transfer pricing is a crucial accounting method often used to set prices for transactions of goods and ...

Whilst the dysfunctional consequences of using transfer prices in divisionalised companies have received considerable attention, little is known about the determinants which cause these decisions to ...

Download PDF More Formats on IMF eLibrary Order a Print Copy Create Citation Simplifying tax policy comes with costs and benefits. This paper explores simplification options for the taxation of MNEs, ...

The business world has been fixated lately on the question of how to put a price on a product. Countless pricing strategists, consultants, and even chief value officers are employed now in search of ...

Transfer pricing refers to the pricing of goods, services and intellectual property transferred between related entities within a multinational corporation. Companies use transfer pricing to allocate ...

A recent CJEU ruling provides welcome guidance to companies regarding transfer pricing adjustments and their VAT implications ...

Expertise from Forbes Councils members, operated under license. Opinions expressed are those of the author. It’s funny how some of life’s most profound revelations happen over a steaming cup of coffee ...

Transfer pricing – the method that hundreds of multinational companies use to account for intra-company transactions -- has been under attack this year for letting companies divert tax payments, but ...

Is funds-transfer pricing worthwhile? Community banks in high-growth mode often look to larger, more sophisticated banks to emulate their processes. Or, in some cases, the CEO has come from a large ...

As Pakistan becomes increasingly integrated into the global economy, the way companies price transactions between their local and foreign subsidiaries has come under intense scrutiny. This pricing, ...

In this episode of Tax Notes Talk, Tax Notes contributing editor Ryan Finley discusses the current transfer pricing landscape, including where things stand in the Facebook and Coca-Cola cases. Tax ...