International Transfer Pricing Objectives

Abstract

Applied transfer pricing information has repeatedly been proven difficult to gather. Many enterprises work under secrecy regarding transfer pricing systems, believing that caution used in revealing information stymies possible problems related to transfer pricing that can involve internal and/or external factors. Even though there is some controversy concerning the appropriateness of the amount of data used in the research, interested parties can still benefit through studies of the transfer pricing literature.

Citation

Knowles, L.L. and Mathur, I. (1985), "International Transfer Pricing Objectives", Managerial Finance, Vol. 11 No. 2, pp. 12-16. https://doi.org/10.1108/eb013546