Transfer pricing is the price that one segment of an organization sells a product or service to another segment of the same organization (Horngren, Sundem, Burgtahler, & Schatzberg, 2014). But in practice there is often a conflict of interest from the division or the company that will make the...

International Transfer Pricing today is a subject of high discussion amongst multinationals. Research indicates its use for Tax management, strategic purpose as also for management control purpose. The issue is further highlighted by the fact that the international related party transactions are...