A Review of Theoretical Approaches to Transfer Pricing
Abstract
Transfer prices are the monetary values attaching to internal transactions between divisions of a company and can be defined in both a narrow and a broader sense. The narrow definition relates only to the value of trade transactions, while the broader one covers trade and non‐trade transactions such as fees for the transfer of patents and technology (Plasschaert, 1979, ). The narrow definition of transfer prices represents the most obvious type of inter‐divisional relationship.
Citation
(1982), "A Review of Theoretical Approaches to Transfer Pricing", Managerial Finance, Vol. 8 No. 3/4, pp. 1-7. https://doi.org/10.1108/eb013505
Publisher
:MCB UP Ltd
Copyright © 1982, MCB UP Limited