| Author: | Carter, W. |
| Title: | The problems of transfer pricing |
| Journal: | Journal of Accountancy
1998 : JUL, VOL. 186:1, p. 37-40 |
| Index terms: | ACCOUNTING TRANSFER PRICING ECONOMICS |
| Language: | eng |
| Abstract: | It's hard enough for a company to do business when it's situated in only one state, but consider the complexities when it adds facilities in another state - or, even worse, when it goes international. In addition to having to prepare multiple tax filings, a business with far-flung facilities suddenly must contend with another complication which is: transfer pricing - in which local tax authorities view a company division in one political venue as a customer and/or a supplier of a related division in another political venue. |
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