haku: @indexterm MANAGEMENT ACCOUNTING / yhteensä: 786
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| Tekijä: | Pass, C. |
| Otsikko: | Transfer pricing in multinational companies |
| Lehti: | Management Accounting (London)
1994 : SEP, VOL. 72:8, p. 44-50 |
| Asiasana: | TRANSFER PRICING MULTINATIONAL COMPANIES MANAGEMENT ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | Japan's controversial decision to "fine" Coca Cola and a number of other prominent multinational companies (MNCs) for under-recording local profits, following California's litigation against Barclays Bank and Nissan UK's "defrauding" of the Inland Revenue, has again put the spotlight on the transfer pricing policies of MNCs. In this article, Christipher Pass looks at the objectives and mechanisms of transfer pricing policies and discusses some recent instances of alleged transfer pricing abuse. |
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