Title: Multinational CorporationsTransfer Pricing: A Conceptual Approach
Abstract: This paper focuses on the implications of transfer prices of Multinational Corporations
on tax liabilities. Attempts are made to distinguish between domestic and international
transfer pricing policy from that of multinational corporations by looking at the
objectives both systems set-out-to achieve. A mention was also made of the peculiar
characteristics of multinational transfer pricing. Reasons were also advanced why
performance of foreign subsidiaries of Multinational Corporation should not be
evaluated on profit made by those subsidiaries
Publication Year: 2004
Publication Date: 2004-06-01
Language: en
Type: article
Access and Citation
AI Researcher Chatbot
Get quick answers to your questions about the article from our AI researcher chatbot