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| Author: | Chan, K. H. Chow, L. |
| Title: | Corporate environments and international transfer pricing: an empirical study of China in a developing economy framework |
| Journal: | Accounting and Business Research
2001 : SPRING, VOL. 31:2, p. 103-118 |
| Index terms: | TRANSFER PRICING PRICE POLICY PRICING TRANSPORT INTERNATIONAL TRANSPORT TRANSPORT COSTS |
| Language: | eng |
| Abstract: | International transfer pricing methods and choises are affected by specific corporate attributes in the context of the business environment in China. The influende of local partners on the choice of transfer pricing methods is modified by the impact of the source of foreign investment. US-sourced multinational corporations (MNCs) are more likely to use cost-based pricing methods for international transfers. |
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