International Transfer Pricing

Abstract

Introduction The growth and development of an individual business may take several forms, from internal growth to acquisition and merger. If development reaches the stage of a multi‐national corporation then complex central or divisional organisational structures will be formed to provide a suitable basis for management control. When a company uses decentralisation of power through a divisional structure they seek the advantages of being large at the centre and small at the divisional level.

Citation

Slater, A.G. (1977), "International Transfer Pricing", Management Decision, Vol. 15 No. 6, pp. 550-560. https://doi.org/10.1108/eb001146