Her expertise is in personal finance and investing, and real estate. Investopedia / Jessica Olah Transfer pricing is a crucial accounting method often used to set prices for transactions of goods and ...

The Accounting Review, Vol. 53, No. 4 (Oct., 1978), pp. 935-951 (17 pages) There are several aspects of the international business environment which affect the setting of a transfer price. These items ...

Whilst the dysfunctional consequences of using transfer prices in divisionalised companies have received considerable attention, little is known about the determinants which cause these decisions to ...

Download PDF More Formats on IMF eLibrary Order a Print Copy Create Citation Unilateral adoption of transfer pricing regulations may have a negative impact on real investment by multinational ...

Download PDF More Formats on IMF eLibrary Order a Print Copy Create Citation Simplifying tax policy comes with costs and benefits. This paper explores simplification options for the taxation of MNEs, ...

Transfer pricing, an accounting practice widely used by multinationals with multiple divisions in different countries, can lower costs and taxes when goods or services are transferred between ...

Transfer pricing refers to the pricing of goods, services and intellectual property transferred between related entities within a multinational corporation. Companies use transfer pricing to allocate ...

The business world has been fixated lately on the question of how to put a price on a product. Countless pricing strategists, consultants, and even chief value officers are employed now in search of ...

Transactions between the BBC’s commercial services and licence fee-funded services are being conducted fairly, in line with rules preventing market distortion, and with fair prices being paid, an ...

Expertise from Forbes Councils members, operated under license. Opinions expressed are those of the author. It’s funny how some of life’s most profound revelations happen over a steaming cup of coffee ...

Is funds-transfer pricing worthwhile? Community banks in high-growth mode often look to larger, more sophisticated banks to emulate their processes. Or, in some cases, the CEO has come from a large ...

In this episode of Tax Notes Talk, Tax Notes contributing editor Ryan Finley discusses the current transfer pricing landscape, including where things stand in the Facebook and Coca-Cola cases. Tax ...