Factors Influencing the Selection of Methods and Determination of Transfer Pricing in Multinational Companies: A Case Study of United Kingdom

Küçük Resim Yok

Tarih

2013

Dergi Başlığı

Dergi ISSN

Cilt Başlığı

Yayıncı

Econjournals

Erişim Hakkı

info:eu-repo/semantics/closedAccess

Özet

One of the main problems of multinational companies occurs while determining the transfer pricing methodology on transfer pricing. Nevertheless, there are many different factors that influence the transfer prices. These factors can be classified as legal, political, internal and external factors. In this study, starting with the most significant point which can be called as the definition of transfer pricing, methodology of transfer pricing and the factors that affect the determination of transfer prices are investigated briefly. Besides the British application on transfer pricing, legal procedures and the studies with relevant application are reported with their results. © 2012, Econjournals. All rights reserved.

Açıklama

Anahtar Kelimeler

Multinational Companies, Transfer Pricing, United Kingdom

Kaynak

International Journal of Economics and Financial Issues

WoS Q Değeri

Scopus Q Değeri

N/A

Cilt

3

Sayı

3

Künye