Multinationals and Transfer Pricing

Business & Finance, Economics, International, Business Reference, Business Communication
Cover of the book Multinationals and Transfer Pricing by , Taylor and Francis
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
Author: ISBN: 9781351999687
Publisher: Taylor and Francis Publication: February 3, 2017
Imprint: Routledge Language: English
Author:
ISBN: 9781351999687
Publisher: Taylor and Francis
Publication: February 3, 2017
Imprint: Routledge
Language: English

One of the reasons for the success of multinational enterprises in their ability to create in their supranational organisations "internal markets" which eliminate the imperfections of external world markets caused by tariffs on trade, restrictions on the flow of capital, information costs and so on. The method multinationals use to create and sustain internal markets is transfer pricing. Multinationals use to their advantage the difference between nominal accounting and real transfers from their head offices to a subsidiary in different countries to overcome transaction costs and restrictions on trade and capital flows.

This book, first published in 1985, examines these and other aspects of multinationals’ use of transfer pricing. It puts forward original thinking and research findings by leading experts in this area. Empirical results are related to the activities of multinationals in less developed countries. This volume covers the economic theories of transfer pricing, accounting and fiscal practices and implications for government policies and regulations, and will be of interest to students of economics and business studies.

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

One of the reasons for the success of multinational enterprises in their ability to create in their supranational organisations "internal markets" which eliminate the imperfections of external world markets caused by tariffs on trade, restrictions on the flow of capital, information costs and so on. The method multinationals use to create and sustain internal markets is transfer pricing. Multinationals use to their advantage the difference between nominal accounting and real transfers from their head offices to a subsidiary in different countries to overcome transaction costs and restrictions on trade and capital flows.

This book, first published in 1985, examines these and other aspects of multinationals’ use of transfer pricing. It puts forward original thinking and research findings by leading experts in this area. Empirical results are related to the activities of multinationals in less developed countries. This volume covers the economic theories of transfer pricing, accounting and fiscal practices and implications for government policies and regulations, and will be of interest to students of economics and business studies.

More books from Taylor and Francis

Cover of the book Basic Live Sound Reinforcement by
Cover of the book The Routledge Spanish Bilingual Dictionary of Psychology and Psychiatry by
Cover of the book Cultural Histories, Memories and Extreme Weather by
Cover of the book The Film Factory by
Cover of the book Church-State Relations in the Early American Republic, 1787–1846 by
Cover of the book Political Marketing by
Cover of the book Middle East and North African Immigrants in Europe by
Cover of the book Debates in Criminal Justice by
Cover of the book Sudan by
Cover of the book Intellectual Property Lawcards 2012-2013 by
Cover of the book The Philosophy of Money by
Cover of the book Developing Teaching and Learning in Higher Education by
Cover of the book Teaching the Media by
Cover of the book Cities and Low Carbon Transitions by
Cover of the book Decision Making (Routledge Revivals) by
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy