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.
eBook - ePub
Transfer Price Confusion? - Proposing a comprehensive Taxonomy for Academia and Practitioners
- 24 pages
- English
- ePUB (mobile friendly)
- Available on iOS & Android
eBook - ePub
Transfer Price Confusion? - Proposing a comprehensive Taxonomy for Academia and Practitioners
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Information
Table of contents
- Table of Contents
- List of Figures
- List of Tables
- List of Abbreviations
- Abstract
- 1 Introduction
- 2 Three complexity levels, three functions of TP
- 3 Relevance of
- 4 Confusion?
- 5 Towards a comprehensive TP taxonomy
- 6 Concluding thoughts
- References
- The Authors
- International School of Management
- Further information
- Copyright
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Yes, you can access Transfer Price Confusion? - Proposing a comprehensive Taxonomy for Academia and Practitioners by Arne Schulke,Hans Olaf Warning in PDF and/or ePUB format, as well as other popular books in Business & Business General. We have over 1.5 million books available in our catalogue for you to explore.