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 organizations in both the private and public sectorsand 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 intenational problems affecting management control and profit performance. The economic, organisational and behavioural perspectives are employed and empirical evidence from acrossthe 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 that this book provides an authoritative multi-disciplinary introduction to the transfer pricing issue.
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Professor Clive R. Emmanuel is Professor of Accounting and Finance at the University of Glasgow. He is currently joint editor of the British Accounting Review. His research interests are in management control, transfer pricing, and capital budgeting. He has published extensively in UK and international journals.
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Book Description Academic Press, 1994. Paperback. Book Condition: New. Bookseller Inventory # DADAX0122383303
Book Description Academic Press, 1994. Paperback. Book Condition: New. book. Bookseller Inventory # 122383303
Book Description Academic Press, 1994. Paperback. Book Condition: New. book. Bookseller Inventory # 0122383303