Enhanced descriptions from Syndetics:

Transfer pricing is the process in which monetary value is placed on the internal flows of goods and services within enterprises. It is applied in large and small organizations in both the private and public sectorsand increasingly, the flows cross national boundaries. Transfer pricing is therefore pervasive in the modern business environment. Transfer Pricing is an integrated examination of the domestic and intenational problems affecting management control and profit performance. The economic, organisational and behavioural perspectives are employed and empirical evidence from acrossthe globe presented to indicate the complexities of handling interdependence. The discretion allowed the multi-national enterprise to set transfer prices and the recent responses of host governments and fiscal agencies illustrate this complexity on a global scale after first addressing the 'simpler domestic situation. The influence of transfer pricing to affect and be affected by managerial behaviour is an underlying theme of the book. Students will find that this book provides an authoritative multi-disciplinary introduction to the transfer pricing issue.

Table of contents provided by Syndetics

• Profit Allocations
• Perspectives on a Solution
• Transfer Pricing in Practice
• Key Players and Conflicting Goals in Multinational Transfer Pricing
• The MNE Perspective
• Information Asymmetry and Participation
• Conflict and Learning
• Toward a Theoretical Framework
• Bibliography
• Index