Transfer Pricing (ADVANCED MANAGEMENT ACCOUNTING AND FINANCE SERIES) - Softcover

Emmanuel, Clive R.

Softcover

ISBN 10: 0122383303 ISBN 13: 9780122383304

Publisher: Academic Pr, 1994

Synopsis

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 sectors and, increasingly, the flows cross national boundaries. Transfer pricing is therefore pervasive in the modern business environment. This text provides an integrated examination of the domestic and international problems affecting management control and profit performance. Economic, organisational and behavioural perspectives are employed and empirical evidence from around the world is 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 this book.

Edition details

• Publisher: Academic Pr
• Publication date: 1994
• Language: English
• ISBN 10: 0122383303
• ISBN 13: 9780122383304
• Binding: Paperback
• Number of pages: 172
• Editor: Mehafdi Messaoud