Transfer Price Confusion? - Proposing a comprehensive Taxonomy for Academia and Practitioners

Transfer prices (TP) are charged for products or services exchanged between units within a decentralized organization. A vast body of literature from three very different academic disciplines (legal, management and economics) is concerned with the topic of Transfer Pricing. Their perspectives as well as terminology differ and are sometimes not aligned. To abate this, the article proposes a unified taxonomy on Transfer Prices that distinguishes three very distinct characteristics of any TP: its Determination Method (consisting of both its Calculation Method and its Price Method), and the Determination Process by which the TP is installed. The aim of this is to guide future academic re-search and provide academics and business practitioners alike with precise language and logical structure for the design of Transfer Pricing Systems.

Starte noch heute mit diesem Buch für 0 €

  • Hole dir während der Testphase vollen Zugriff auf alle Bücher in der App
  • Keine Verpflichtungen, jederzeit kündbar
Jetzt kostenlos testen
Mehr als 52 000 Menschen haben Nextory im App Store und auf Google Play 5 Sterne gegeben.

Verwandte Kategorien