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International Intra-Company Transfer Pricing

Author

Listed:
  • Suleiman K. Kassicieh

    (Illinois State University, Normal, Illinois)

Abstract

This paper presents the important issues of the multinational corporation's transfer pricing determination problem. It discusses the behavioral consequences of the setting of transfer prices by top management. It presents a model of transfer pricing that is developed further to include all of the issues that affect the total profits of the multinational corporation through transfer prices. The model is then expanded to include economic externalities and interdependencies such as nonlinear cost functions and functional relationships among demand, supply and transfer prices. An example is given and solved via geometric programming.

Suggested Citation

  • Suleiman K. Kassicieh, 1981. "International Intra-Company Transfer Pricing," Operations Research, INFORMS, vol. 29(4), pages 817-828, August.
    • Handle: RePEc:inm:oropre:v:29:y:1981:i:4:p:817-828
    DOI: 10.1287/opre.29.4.817
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    Citations

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    Cited by:

    1. Cecchini, Mark & Leitch, Robert & Strobel, Caroline, 2013. "Multinational transfer pricing: A transaction cost and resource based view," Journal of Accounting Literature, Elsevier, vol. 31(1), pages 31-48.
    2. Gao, Lu & Zhao, Xuan, 2015. "Determining intra-company transfer pricing for multinational corporations," International Journal of Production Economics, Elsevier, vol. 168(C), pages 340-350.
    3. Julio B. Clempner & Alexander S. Poznyak, 2019. "Solving Transfer Pricing Involving Collaborative and Non-cooperative Equilibria in Nash and Stackelberg Games: Centralized–Decentralized Decision Making," Computational Economics, Springer;Society for Computational Economics, vol. 54(2), pages 477-505, August.
    4. Clempner, Julio B., 2020. "Penalizing passenger’s transfer time in computing airlines revenue," Omega, Elsevier, vol. 97(C).
    5. Filip Novotný, 2008. "Daňová optimalizace nadnárodních společností prostřednictvím vnitřních cen: přehled hlavních teoretických východisek a možných makroekonomických dopadů [Tax optimization of multinational firms thro," Politická ekonomie, Prague University of Economics and Business, vol. 2008(1), pages 40-53.

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