The Resource An exploratory study of transfer pricing practices by multinationals with international affiliates

An exploratory study of transfer pricing practices by multinationals with international affiliates

Label
An exploratory study of transfer pricing practices by multinationals with international affiliates
Title
An exploratory study of transfer pricing practices by multinationals with international affiliates
Creator
Subject
Language
eng
Summary
This article compares US multinationals' practices towards international transfer pricing (ITP) for transactions with their affiliates in the People's Republic of China (a developing Asian country) and the United Kingdom (a developed European country)and provides empirical evidence on the methods of ITP practices. Empirical evidence suggests that market price (without any adjustment) and full cost plus are the most commonly used ITP methods
Citation source
In: International tax journal. - Chicago. - Vol. 31 (2005),
http://library.link/vocab/creatorName
  • Ho, D.H.K
  • Lau, P.T.Y
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • fair market value
  • cost plus method
Label
An exploratory study of transfer pricing practices by multinationals with international affiliates
Instantiates
Publication
Label
An exploratory study of transfer pricing practices by multinationals with international affiliates
Publication

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