1 - 5 of 5 articles
Transfer prices are the monetary values attaching to internal transactions between divisions of a company and can be defined in both a narrow and a broader sense. The narrow definition relates only to the value of trade transactions, while the broader one covers trade and nontrade transactions...
In this paper the main objectives of transfer pricing are discussed as well as methods that have been suggested for each objective to be achieved. Also investigated are the interrelationships among transfer pricing objectives, methods, and circumstances under which companies operate
Mostafa reviews seven studies in the UK which were conducted during the period 1967 to 1976 and thirteen undertaken in the United States between 1965 and 1979. The UK surveys concentrated mainly on the domestic market whereas in the United States some of the studies were extended to take account...
In most companies of any size internal transactions will be conducted between divisions which may be departments or separate legal entities. Even if a company has no subsidiary it may wish to formally apply to the transactions monetary values which customarily are known as transfer prices.
An attempt is made in this paper to discriminate among four groups of transfer pricing methods namely market price, cost, negotiation, and other methods, according to the transfer pricing objectives and other environmental issues i.e. transfer pricing determinants. Discrimination is attempted on...
Read and print from thousands of top scholarly journals.
Continue with Facebook
Sign up with Google
Log in with Microsoft
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Sign Up Log In
To subscribe to email alerts, please log in first, or sign up for a DeepDyve account if you don’t already have one.
To get new article updates from a journal on your personalized homepage, please log in first, or sign up for a DeepDyve account if you don’t already have one.