Transfer pricing is a dynamic and multidimensional topic that
has captured the attention of academicians, corporate executives,
and tax authorities for many decades. The issues of transfer
pricing are very complex and the stakes are extremely high because
more than 40 percent of international trade is trade between
related entities. This book examines many important tax and
management issues related to transfer pricing. These issues include
new transfer pricing regulations and their implications, the
selection of proper transfer pricing methods, major environmental
variables, and issues concerning the administration of a transfer
pricing system. The author also presents many interesting findings
from a recent study on U.S. transfer pricing practices.
The author begins by describing the nature of intrafirm
transactions in a corporate environment and the significance of
intrafirm transactions in international trade. Recent changes and
major transfer pricing legislation and regulations in the United
States are explained. New transfer pricing regulations in Canada,
Japan, South Korea, and the European Community and their
implications are also discussed. These are followed by a
presentation on research methodology and profile of 143 respondent
firms. The author then explains the findings on transfer pricing
methods and environmental variables of international transfer
pricing. Current transfer pricing practices are compared with those
of an earlier study done in 1977. Other issues such as system
objectives, resolution of policy conflicts, and policies on outside
purchases are covered by this monograph. General conclusions from
this research and suggestions for further research are also
provided.
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