Abstract

http://ssrn.com/abstract=1123706
 


 



International Transfer Pricing Issues and Strategies for the Global Firm


Molly Dean


Deloitte & Touche LLP

Frederick J. Feucht


Prairie View A&M University

Murphy Smith


Murray State University - College of Business

2008

Internal Auditing, 23(1): 12-19. 2008

Abstract:     
Internal auditors play key roles in multinational corporations, including assessing effectiveness of business operations. Internal auditors can help evaluate effectiveness of corporate policies regarding international transfer pricing. International transfer pricing is a major issue for multinational corporations, as transfer pricing is a key element in corporate taxation strategies. This article explains basic issues of transfer pricing, illustrates how multinational corporations can benefit from effective transfer pricing policies and, and describes the importance of proper documentation. The arm's length approach to transfer pricing is presented. Transfer pricing, if done correctly, can improve the overall success and value of an international company.

Number of Pages in PDF File: 15

Keywords: International business, transfer pricing, corporate taxation

JEL Classification: F23, M40, M41, M46, M49

Accepted Paper Series


Download This Paper

Date posted: April 22, 2008 ; Last revised: May 6, 2014

Suggested Citation

Dean, Molly and Feucht, Frederick J. and Smith, Murphy, International Transfer Pricing Issues and Strategies for the Global Firm (2008). Internal Auditing, 23(1): 12-19. 2008. Available at SSRN: http://ssrn.com/abstract=1123706

Contact Information

Molly Dean
Deloitte & Touche LLP ( email )
Paramount Plaza
Midtown Manhattan
New York, NY AB
Frederick J. Feucht
Prairie View A&M University ( email )
PO Box 188
Prairie View, TX 77446-0188
United States
Murphy Smith (Contact Author)
Murray State University - College of Business ( email )
109 Business Building
Murray, KY 42071-3314
United States
270-809-4181 (Phone)
Feedback to SSRN


Paper statistics
Abstract Views: 8,031
Downloads: 3,025
Download Rank: 1,637

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo7 in 0.250 seconds