The Relationship between Transfer Pricing Objectives, Company Operating Circumstances and Transfer Pricing Methods

Abstract

In this paper the main objectives of transfer pricing are discussed as well as methods that have been suggested for each objective to be achieved. Also investigated are the interrelationships among transfer pricing objectives, methods, and circumstances under which companies operate

Citation

(1982), "The Relationship between Transfer Pricing Objectives, Company Operating Circumstances and Transfer Pricing Methods", Managerial Finance, Vol. 8 No. 3/4, pp. 8-12. https://doi.org/10.1108/eb013506