Transfer Pricing and its Misuse: Some Further Considerations

Abstract

Considers how the marginal‐cost approach can be harmonized with other transfer price systems while recognizing the complexities of international trade and at the same time meeting typical corporate objectives. Suggests that international transfer pricing is subject to more influences than domestic transfer pricing, but that it is possible to accommodate these and maximize overall profit and evaluate foreign subsidiaries.

Citation

Jones, C.S. (1981), "Transfer Pricing and its Misuse: Some Further Considerations", European Journal of Marketing, Vol. 15 No. 7, pp. 43-51. https://doi.org/10.1108/EUM0000000004889