10 papers analyzed
These studies suggest that transfer pricing is a complex and crucial managerial issue with various methods (actual-cost, standard-cost, negotiated, cost plus, market price, dual pricing) that can optimize profits, align goals, and address tax and compliance issues.
Transfer pricing refers to the pricing of goods, services, and intangibles transferred within divisions of the same company, particularly in multinational enterprises (MNEs). It is a critical aspect of corporate strategy, tax planning, and performance evaluation. This synthesis explores various methodologies and implications of transfer pricing based on recent research.
Cost-Based Transfer Pricing Methods:
Negotiated Transfer Pricing:
Strategic and Managerial Implications:
Ethical and Practical Considerations:
Transfer pricing is a multifaceted tool that serves various strategic, managerial, and tax-related purposes within organizations. Cost-based and negotiated transfer pricing methods each have their advantages and limitations, with the choice of method depending on specific organizational contexts and objectives. While transfer pricing can enhance performance evaluation and tax planning, it also poses ethical challenges that need careful consideration.
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