Edition |
1st ed. |
Description |
1 electronic text (xi, 98 p.) : digital file. |
Series |
International business collection, 1948-2760 |
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2013 digital library.
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International business collection. 1948-2760
|
Note |
Part of: 2013 digital library. |
Bibliography |
Includes bibliographical references (p. 93-94) and index. |
Contents |
Preface -- Acknowledgments -- The international organization -- The theory of transfer pricing -- External influences on transfer pricing -- Changes in the business model -- A transfer pricing model for the changing times -- A practical example -- Epilogue -- Notes -- References -- Index. |
Access |
Access restricted to authorized users and institutions. |
Summary |
Trade is understood to have taken place throughout much of recorded history. From those early beginnings, and through all the stumbling blocks, mistakes, and moments of inspiration over the centuries, the development of trade has contributed to the modern, globalized world in which we live. The increasing economic, social, and political importance of trade spawned a phenomenon called the multinational organization. These organizations are capable of exercising extreme power not only in individual countries but globally for they are a source of revenue, employment, and economic activity. However, these organizations have a national home where profits will ultimately have to come, and in their effort to maximize the amount repatriated, they often engage in internal-pricing practices, known more commonly as transfer pricing, which enrage either their host or home countries, provoking them to monitor and capriciously modify transfer prices as a way of protecting their national income. |
Form |
Also available in print. |
Reproduction |
Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries. |
System Details |
Mode of access: World Wide Web. |
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System requirements: Adobe Acrobat reader. |
Note |
Title from PDF t.p. (viewed on April 1, 2013). |
Subject |
Transfer pricing.
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Indexed Term |
added value |
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conflict of interest |
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costs |
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economic activity |
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government revenue |
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multinational organizations |
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performance measurement |
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pricing |
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profit |
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revenue |
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risk and return |
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stakeholders |
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trade |
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transfer pricing |
Genre/Form |
Electronic books.
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Other Form: |
Print version: 9781606493489 |
ISBN |
9781606493489 (pbk.) |
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9781606493496 (electronic bk.) |
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