Abstract

http://ssrn.com/abstract=2215015
 


 



Transfer Pricing


Jahlesha Gilbert


Fayetteville State University - School of Business and Economics

Henry P. McMillan


Fayetteville State University - School of Business and Economics

K. Berrak Walters


Fayetteville State University - School of Business and Economics

February 5, 2013


Abstract:     
This paper examines transfer pricing in general. First, three different approaches to transfer pricing options and their advantages and disadvantages are investigated. Based on the analysis, it is difficult to make recommendations on the best transfer pricing methods. Next, the international aspect of transfer pricing is examined. This paper illustrates that transfer pricing is a major issue in multinational organizations, since transfer pricing plays a major role in corporate taxation strategies. Also, ethical issues in regard to transfer pricing and its effects on personnel is examined in this paper. It is concluded that transfer pricing can create conflicts; however, it is a tool for performance evaluation and can motivate personnel and align corporate and personnel goals when practiced strategically.

Number of Pages in PDF File: 17

Keywords: corporate taxation, decentralization, international business, multinational, responsibility centers, transfer pricing

JEL Classification: D01, F23, H21, H25, H73, H87, K34, L11, L14, L2, M4

working papers series





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Date posted: February 11, 2013  

Suggested Citation

Gilbert, Jahlesha and McMillan, Henry P. and Walters, K. Berrak, Transfer Pricing (February 5, 2013). Available at SSRN: http://ssrn.com/abstract=2215015 or http://dx.doi.org/10.2139/ssrn.2215015

Contact Information

Jahlesha Gilbert
Fayetteville State University - School of Business and Economics ( email )
Fayetteville, NC 28301
United States
Henry P. McMillan
Fayetteville State University - School of Business and Economics ( email )
Fayetteville, NC 28301
United States
K. Berrak Walters (Contact Author)
Fayetteville State University - School of Business and Economics ( email )
Fayetteville, NC 28301
United States
HOME PAGE: http://www.uncfsu.edu/sbe
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