Transfer Pricing and its Misuse
Alan Smallman
(University of Melbourne, Australia)
444
Abstract
Examines pricing of goods in multinational ownership when transferred between countries. Reveals that the price set at this point is important in that it can be used for calculating duties and taxes, which in turn concerns the accounts of both the marketing and manufacturing firms.
Keywords
Citation
Smallman, A. (1979), "Transfer Pricing and its Misuse", European Journal of Marketing, Vol. 13 No. 4, pp. 167-171. https://doi.org/10.1108/EUM0000000004939
Publisher
:MCB UP Ltd
Copyright © 1979, MCB UP Limited