Table of contents
A Review of Theoretical Approaches to Transfer Pricing
Transfer prices are the monetary values attaching to internal transactions between divisions of a company and can be defined in both a narrow and a broader sense. The narrow…
The Relationship between Transfer Pricing Objectives, Company Operating Circumstances and Transfer Pricing Methods
In this paper the main objectives of transfer pricing are discussed as well as methods that have been suggested for each objective to be achieved. Also investigated are the…
A Survey of UK Transfer Pricing Practice — Some Preliminary Findings
Mostafa reviews seven studies in the UK which were conducted during the period 1967 to 1976 and thirteen undertaken in the United States between 1965 and 1979. The UK surveys…
An Application of Factor Analysis in the Field of Transfer Pricing
In most companies of any size internal transactions will be conducted between divisions which may be departments or separate legal entities. Even if a company has no subsidiary it…
The Classification and Prediction of Transfer Pricing Methods using Discriminant Analysis
An attempt is made in this paper to discriminate among four groups of transfer pricing methods namely: market price, cost, negotiation, and other methods, according to the…
ISSN:
0307-4358Online date, start – end:
1975Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Don Johnson