Both older and recent literature on transfer pricing is not unified about the opinion whether optimal transfer price should be equal to marginal cost of supplying company and set by centralized decision (of vertically integrated multibusiness enterprise headquarters) or whether it should be set...

In this paper we analyze possible source of tax evasion in the multinational entity (hereinafter "MNE"). We show that the tax obligation of the whole MNE depends on the ownership structure of companies, which form MNE and that the structure could be described by matrix form. Therefore the basic...

In this paper we compare income taxes to VAT and tax credits to tax deductions in terms of their ability to distort factor prices, provide fair taxation, avoid tax-evasive transfer pricing and induce Pareto improvement of tax policies. On the base of theoretical discussion and thought...

We examine contemporary practice of transfer pricing rules enforcement in this paper. We have used neoclassical microeconomic framework with transfer price estimated via comparable uncontrolled price method. We have found that if vertically integrated multinational enterprise (MNE) has...

The aim of this paper is to review if the implemented balanced scorecard is an efficient way to motivate people and increase their work effort. The empirical research had been conducted in one of the big multinational companies. Balanced scorecards for such companies are mainly driven by global,...

The issue of the representation of expatriates in the corporate governance of subsidiaries of multinational companies is currently a much debated and yet relatively under-researched topic within the academic community. In connection with the transformation of the economy which has taken place...

In the era of rapid globalization, every kind of business and commercial trading calls for a massive exchange of ideas, products, personnel, infrastructure, and development resources across the world. Today's highly competitive global business environment sets the platform for international...

Recently, regional headquarters have gained practical importance and theoretical attention. Traditionally considered a mere transmission facility to manage complex organisations, advanced approaches, however, locate regional headquarters in a field of tension between hierarchical integration and...