The Impact of the Strategy in Determining Transfer Prices : Case of the Tunisian Companies

The emergence of the transfer pricing is the consequence of the apparition of a big and complex modern enterprise structured by centers of autonomous responsibilities .The transfer pricing can be determined among others by several methods, those founded on the notion of costs or on the price of market as well as by the negotiation between the various centers of responsibilities in the organization.In spite of the multiplicity of methods, the fixing of the transfer pricing is subordinated by other factors determinants of which most important are essentially the taxes and the strategy.The object of our research is to clarify the different methods of determinations of the transfer price well on the one hand and on the other hand, the strategic and fiscal implications of the transfer pricing.In the goal to clarify this work well, we led an investigation close to 32 Tunisian enterprises that make recourse to the technique of the transfer pricing