On the Necessity of Using Average Cost as a Base for Transfer Price
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References listed on IDEAS
- Baumol, William J & Bradford, David F, 1970. "Optimal Departures from Marginal Cost Pricing," American Economic Review, American Economic Association, vol. 60(3), pages 265-283, June.
- Jack Hirshleifer, 1956. "On the Economics of Transfer Pricing," The Journal of Business, University of Chicago Press, vol. 29, pages 172-172.
- Lutter, Marcus & Scheffler, Eberhard & Schneider, Uwe, 1998. "Handbuch der Konzernfinanzierung," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 5677, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
- 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, University of Economics, Prague, vol. 2008(1), pages 40-53.
- Bruce L. Miller & A. G. Buckman, 1987. "Cost Allocation and Opportunity Costs," Management Science, INFORMS, vol. 33(5), pages 626-639, May.
- repec:bla:joares:v:8:y:1970:i:1:p:99-112 is not listed on IDEAS
CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Tomáš Buus & Jaroslav BRADA, 2010. "VAT and Tax Credits: A Way to Eliminate Tax-Evasive Use of Transfer Prices?," European Financial and Accounting Journal, University of Economics, Prague, vol. 2010(1), pages 28-50.
- Tomáš Buus, 2009. "The Costing Formula Suitable for Pricing (Transfer Pricing) Decisions and Maximization of Business Value," Český finanční a účetní časopis, University of Economics, Prague, vol. 2009(2), pages 33-45.
- Jaroslav BRADA & Tomáš Buus, 2009. "Detection of Possible Tax-Evasive Transfer Pricing in Multinational Enterprises," European Financial and Accounting Journal, University of Economics, Prague, vol. 2009(2), pages 65-78.
- Tomáš Buus & Jaroslav Brada, 2008. "On the Properties of Transfer Pricing Rules," Český finanční a účetní časopis, University of Economics, Prague, vol. 2008(3), pages 39-55.
More about this item
KeywordsMultibusiness enterprise; OECD taxation guidelines; Transfer pricing; Vertical integration;
- D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
- D29 - Microeconomics - - Production and Organizations - - - Other
- G39 - Financial Economics - - Corporate Finance and Governance - - - Other
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