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 Simplifying tax policy comes with costs and benefits. This paper explores simplification options for the taxation of MNEs, ...

Khadija Khartit is a strategy, investment, and funding expert, and an educator of fintech and strategic finance in top universities. She has been an investor, entrepreneur, and advisor for more than ...

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 ...

This article is part of ourEconomy's 'Decolonising the economy' series. Amazon.com Inc. was brought to court by the U.S. Internal Revenue Service (IRS) in 2017 for transfer pricing discrepancies. In ...

As businesses engage in cross-border transactions with related parties, transfer pricing adjustments become essential to ensure compliance with the arm’s length principle. These adjustments help align ...

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 ...

As Pakistan becomes increasingly integrated into the global economy, the way companies price transactions between their local and foreign subsidiaries has come under intense scrutiny. This pricing, ...

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 ...

The Central Board of Direct Taxes (CBDT) has notified the “tolerance range” of transfer price for the assessment year 2020-21. It has re-notified the prevailing 1 per cent tolerance range for ...