Transfer pricing in international business : a management tool for adding value / Geoff Turner.

Format:

Book

Author/Creator:

Turner, Geoff.

Series:

2013 digital library.

International business collection. 1948-2760

International business collection, 1948-2760

Language:

English

Subjects (All):

Transfer pricing.

Physical Description:

1 online resource (116 pages)

Edition:

1st ed.

Place of Publication:

[New York, N.Y.] (222 East 46th Street, New York, NY 10017) : Business Expert Press, 2013.

Language Note:

English

System Details:

Mode of access: World Wide Web.

System requirements: Adobe Acrobat reader.

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.

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.

Notes:

Part of: 2013 digital library.

Includes bibliographical references (p. 93-94) and index.

Title from PDF t.p. (viewed on April 1, 2013).

ISBN:

1-299-35599-4

1-60649-349-3

OCLC:

831121008