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Transfer Pricing

In: Foreign Direct Investment

Author

Listed:
  • Imad A. Moosa

Abstract

Transfer pricing, also known as internal pricing or intracorporate transfer pricing, refers to the pricing of goods and services that are bought and sold (transferred) between members of a corporate family. In other words, transfer pricing is the process of determining the prices of (intermediate and finished) goods and services sold by the parent MNC to a subsidiary, by the subsidiary to the parent MNC, and by one subsidiary to another. There are several reasons why MNCs set arbitrary high or low prices on cross-border transfers, making this issue very sensitive politically. This practice often becomes a source of hostility between MNCs and host governments, not least because it may be used for the purpose of tax evasion.

Suggested Citation

  • Imad A. Moosa, 2002. "Transfer Pricing," Palgrave Macmillan Books, in: Foreign Direct Investment, chapter 8, pages 221-242, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-4039-0749-3_8
    DOI: 10.1057/9781403907493_8
    as

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