A guide to international transfer pricing

Document Type

Article

Publication Date

9-1-2007

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. © 2007 Wiley Periodicals, Inc.

Identifier

85113974646 (Scopus)

Publication Title

Journal of Corporate Accounting and Finance

External Full Text Location

https://doi.org/10.1002/jcaf.20338

e-ISSN

10970053

ISSN

10448136

First Page

33

Last Page

39

Issue

6

Volume

18

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