Purpose The purpose of this paper is to examine the challenges faced by Indonesian tax auditors in auditing multinational transfer prices of intangible assets. This study then explores the suitability of mechanisms currently used by Indonesian tax auditors to ensure appropriate tax audit...

Purpose – This paper aims to examine the nature of Sarbanes-Oxley (SOX) costs incurred by subsidiaries of USA parent companies, and considers whether any value flows to non-USA subsidiaries. Deductibility is analysed under both the general deductibility provisions and the transfer pricing...

Advanced software and hardware solutions are enabling institutions to progress from traditional asset liability management to earnings sensitivity and future market valuation across dynamically modelled balance sheets. By implementing pre‐defined management trading strategies across scenarios...

Life is becoming tougher and tougher for banks. The author shows how a series of fundamental techniques, like funds transfer pricing, can make life simpler when used under an economic value management framework and can provide banks with the extra competitive edge that they need.

Provides a practical guide to option adjusted transfer pricing. Describes the basic elements of the finances and accounting required to make this practical. Presents basic examples of funds transfer pricing. Considers the risks involved.

Very little attention has been paid to transfer pricing issues in the financial services sector Europe‐wide. This article reports on transfer pricing choices of UK deposit‐taking institutions. It is based on the results of an exploratory survey carried out on UK‐based banks and building...

Considers how the marginal‐cost approach can be harmonized with other transfer price systems while recognizing the complexities of international trade and at the same time meeting typical corporate objectives. Suggests that international transfer pricing is subject to more influences than...

Examines pricing of goods in multinational ownership when transferred between countries. Reveals that the price set at this point is important in that it can be used for calculating duties and taxes, which in turn concerns the accounts of both the marketing and manufacturing firms.

Purpose In transfer pricing (TP) methods, especially when based on margins, accounting indicators are of paramount relevance to assess the profitability of firms, and to compare such indicators to samples of similar companies. The purpose of this paper, drawing on the legal research method, is...

In the late 1980s, the idea of Japanization dominated debates about the restructuring of production, work and industrial relations in this country. There was, of course, some evidence to support the Japanization thesis; yet, even at the time of the strongest influence, there were indications...