For multinational corporations (MNCs), there is arguably no more important operational function that affects all areas of manufacturing, marketing, management, and finance as international transfer pricing--the practicing of supplying products or services across borders from one part of the ...
For multinational corporations (MNCs), there is arguably no more important operational function that affects all areas of manufacturing, marketing, management, and finance as international transfer pricing--the practicing of supplying products or services across borders from one part of the organization to another. Its complexity is compounded by the impact of e-commerce, speeding the flow of goods and services; "intangible" assets, such as intellectual property, whose value is difficult to quantify; and the activites of policymakers around the world to update their laws and regulations, in efforts to close loopholes that have historically encouraged tax avoidance. Abdallah provides an in-depth overview of these recent trends and developments, and offers practical insights for creating transfer pricing systems that maximize value for the company while remaining sensitive to local policies in all of the countries in which it operates.
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