Critical Concerns in Transfer Pricing and Practice

By Wagdy M. Abdallah | Go to book overview

11

The Future Global Trend of Transfer Pricing

The purpose of this chapter is twofold: to present a summary of the key factors in transfer pricing tax regulations of different tax authorities and practices of multinational companies to help corporate executive officers design their transfer pricing strategies and defend them when they get hit with transfer pricing tax audits from different tax authorities; and to state general conclusions and guidelines of the future global trends of transfer pricing tax regulations and its effect on multinational companies in designing, planning, and managing their cross-border business transactions, including issues related to e-commerce and intangible assets.

In chapter 1, it was noted that the primary purpose of this book was to provide multinational companies with strategies and ideas to understand and use in designing their transfer pricing systems and to deal with challenging and complicating issues of transfer pricing when their own products or services transferred across the border from one subsidiary located in a country to another subsidiary located in another country. The transfer pricing crisis facing MNCs and tax authorities around the world was covered in chapter 2. Nine different corporate goals of transfer pricing policies were discussed in chapter 3. Transfer pricing methods that are appropriate and acceptable to achieve certain goals of MNCs in managing their foreign operations were reviewed in chapter 4.

Management accounting, including performance evaluation, and transfer pricing strategies were discussed in chapters 5 and 6. E-com-

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