Rae Bateman, Connie; Herndon, Neil C.; Fraedrich, John P. - In: International Journal of Commerce and Management 7 (1997) 3/4, pp. 18-38
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...
