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Transfer Pricing for the Rest of Us

Author

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  • Constance L Hunter
  • Thomas Herr
  • Marcus Heyland

Abstract

Transfer pricing is a frequently discussed but often misunderstood aspect of international business. This article describes what it is, its legitimate functions in accounting for international intra-firm transactions, and its use by corporations for tax optimization. However, there may be mitigating factors that make efforts to optimize taxes more apparent than real. The issues of transfer pricing require sophisticated economic analysis for understanding and resolution, particularly as they relate to the internal and external pricing environment faced by a firm and the principles of profit allocation among different parts of a firm.

Suggested Citation

  • Constance L Hunter & Thomas Herr & Marcus Heyland, 2015. "Transfer Pricing for the Rest of Us," Business Economics, Palgrave Macmillan;National Association for Business Economics, vol. 50(2), pages 75-79, April.
    • Handle: RePEc:pal:buseco:v:50:y:2015:i:2:p:75-79
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