Journal article
A Guide to International Transfer Pricing
The Journal of corporate accounting & finance, v 18(6)
01 Sep 2007
Abstract
More than 70 percent of global trading transactions are between companies of multinational corporations. But local tax authorities fear they may lose tax revenues, as a result of global trading and the artificial manipulation of transfer prices. So the United States, Japan, and the European Union have introduced stringent transfer pricing legislation. Companies that violate them face costly sanctions!
How can companies cope with these tough laws? The authors of this article give valuable guidance. They explain the different types of transfer pricing strategies, provide guidelines, and expose possible pitfalls for companies dealing in this complex area. (C) 2007 Wiley Periodicals, Inc. feature
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Details
- Title
- A Guide to International Transfer Pricing
- Creators
- Asokan Anandarajan - New Jersey Institute of TechnologyMitch McGhee - California State University SystemAnthony P. Curatola - Drexel University
- Publication Details
- The Journal of corporate accounting & finance, v 18(6)
- Publisher
- Wiley
- Number of pages
- 7
- Resource Type
- Journal article
- Language
- English
- Academic Unit
- Accounting
- Web of Science ID
- WOS:000218013800007
- Scopus ID
- 2-s2.0-85113974646
- Other Identifier
- 991019168259704721
InCites Highlights
Data related to this publication, from InCites Benchmarking & Analytics tool:
- Collaboration types
- Domestic collaboration
- Web of Science research areas
- Business, Finance