A Survey of UK Transfer Pricing Practice — Some Preliminary Findings

Abstract

Mostafa reviews seven studies in the UK which were conducted during the period 1967 to 1976 and thirteen undertaken in the United States between 1965 and 1979. The UK surveys concentrated mainly on the domestic market whereas in the United States some of the studies were extended to take account of international markets. Several conclusions were drawn from the review:

Citation

(1982), "A Survey of UK Transfer Pricing Practice — Some Preliminary Findings", Managerial Finance, Vol. 8 No. 3/4, pp. 13-16. https://doi.org/10.1108/eb013507