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This commentary aims to enrich and contextualize the paper by Sheth and Koschmann, “Do Brands Compete or Coexist?” How persistence of brand loyalty segments the market.

This paper is a comment piece written in response to Sheth and Koschmann’s “Do brands compete or coexist? How persistence of brand loyalty segments the market”.

In their article, Sheth and Koschmann present some fascinating insights on competition in mature markets and the concept of brand loyalty, offering three novel hypotheses. However, while the manner in which their findings are stated is novel, the fact that brand loyalty is strong is not new. This note outlines several comments upon the research, three caveats and five opportunities for future research in the area. While Sheth and Koschmann’s approach is novel, their results are not altogether new and their research needs to be related to prior findings on brand loyalty across the canon.

This response to Sheth and Koschmann’s paper provides a scholarly dialogue centered upon the premise of brand loyalty within the context of market competition.

This paper represents a discussion of transfer pricing (TP). Key factors are identified and propositions developed from tax accounting and other perspectives. Stages of the TP decision process are identified along with the critical factors directly affecting sales and a TP audit. Propositions are derived which show relationships among these variables and tax rates, competition, and TP methodologies. Finally, academic research implications are suggested.