THE TRANSFER PRICING DECISION PROCESS FOR MULTINATIONAL CORPORATIONS
This paper represents a discussion of transfer pricing (TP). Key factors are identified and propositions developed from tax accounting and other perspectives. Stages of the TP decision process are identified along with the critical factors directly affecting sales and a TP audit. Propositions are derived which show relationships among these variables and tax rates, competition, and TP methodologies. Finally, academic research implications are suggested.
Year of publication: |
1997
|
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Authors: | Rae Bateman, Connie ; Herndon, Neil C. ; Fraedrich, John P. |
Published in: |
International Journal of Commerce and Management. - MCB UP Ltd, ISSN 1758-8529, ZDB-ID 2069832-X. - Vol. 7.1997, 3/4, p. 18-38
|
Publisher: |
MCB UP Ltd |
Saved in:
Online Resource
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