Transfer Pricing
- ISBN-10
- 0122383303
- ISBN-13
- 9780122383304
- Series
- Transfer Pricing
- Pages
- 172
- Language
- English
- Published
- 1994
- Publisher
- Academic Press
- Authors
- Clive R. Emmanuel, Messaoud Mehafdi
Description
Transfer pricing is the process in which monetary value is placed on the internal flows of goods and services within enterprises. It is applied in large and small organisations in both the private and public sectors and increasingly, the flows cross national boundaries. Transfer pricing is therefore pervasive in the modern business environment. Transfer Pricing is an integrated examination of the domestic and international problems affecting management control and profit performance. The economic, organisational and behavioural perspectives are employed and empirical evidence from across the globe presented to indicate the complexities of handling interdependence. The discretion allowed the multi-national enterprise to set transfer prices and the recent responses of host governments and fiscal agencies illustrate this complexity on a global scale after first addressing the 'simpler' domestic situation. The influence of transfer pricing to affect and be affected by managerial behaviour is an underlying theme of the book. Students will find this book provides an authoritative multi-disciplinary introduction to the transfer pricing issue.
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Other editions
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- 2012-01
- 138 pages
- Ebook
- Universal-Publishers