search query: @freeterm KONZERNVERRECHNUNGSPREISE / total: 8
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| Author: | Kearney, A. T. |
| Title: | International transfer pricing |
| Journal: | Internationaal Ondernemen
1997 : FEB, VOL. 2:1, p. 52-65 |
| Index terms: | |
| Freeterms: | MULTINATIONALE UNTERNEHMEN, KONZERNVERRECHNUNGSPREISE |
| Language: | eng |
| Abstract: | Corporations implementing multinational sourcing, production and distribution strategies are increasingly concerned with setting transfer prices that meet both business and tax objectives. This technical article, based on the author's work with a number of multinational companies, describes methods for determining intercompany transfer prices consistent with these objectives. It recommends that internal pricing policies be articulated in advance, to a much greater extent than is now customary, to minimize the corporate tax burden and litigation while supporting business strategy. |
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