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The Value of Negotiating Cost-Based Transfer Prices

Chwolka, Anne; Martini, Jan Thomas; Simons, Dirk - In: BuR - Business Research 3 (2010) 2, pp. 113-131

This paper analyzes the potential of one-step transfer prices based on either variable or full costs for coordinating decentralized production and quality-improving investment decisions. Transfer prices based on variable costs fail to induce investments on the upstream stage. In contrast,...

Persistent link: https://www.econbiz.de/10010421350

The value of negotiating cost-based transfer prices

Chwolka, Anne; Martini, Jan Thomas; Simons, Dirk - In: Business research 3 (2010) 2, pp. 113-131

Persistent link: https://www.econbiz.de/10008697167

Transfer pricing or formula apportionment? : tax-induced distortions of multinationals' investment and production decisions

Martini, Jan Thomas; Niemann, Rainer; Simons, Dirk - In: Contemporary accounting research : a journal of the … 29 (2012) 4, pp. 1060-1086

Persistent link: https://www.econbiz.de/10009717275

Accounting-data-based transfer prices in a team-investment setting

Chwolka, Anne; Martini, Jan Thomas; Simons, Dirk - 2005

Persistent link: https://www.econbiz.de/10003294598

Transfer pricing or formula apportionment? : tax-induced distortions of multinationals' investment and production decisions

Martini, Jan Thomas (contributor); … - 2007

Persistent link: https://www.econbiz.de/10003498734

Transfer pricing or formula apportionment? : tax-induced distortions of multinationals' investment and production decisions

Martini, Jan Thomas (contributor); … - 2007

Multinational groups (MNGs) produce a major part of global output. Further, a substantial fraction of international transactions happens to be internal, i.e., intermediate products and services are traded between group members. Thus, the problem of co-ordinating economic decisions like...

Persistent link: https://www.econbiz.de/10003567124