文章基本信息

标题：Factors Influencing the Selection of Methods and Determination of Transfer Pricing in Multinational Companies: A Case Study of United Kingdom
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作者：Zeki Dogan ; Ali Deran ; Ayse Gul Koksal 等
期刊名称：International Journal of Economics and Financial Issues
电子版ISSN：2146-4138
出版年度：2013
卷号：3
期号：3
页码：734-742
语种：English
出版社：EconJournals
摘要：One of the main problems of multinational companies occurs while determining the transfer pricing methodology on transfer pricing. Nevertheless, there are many different factors that influence the transfer prices. These factors can be classified as legal, political, internal and external factors. In this study, starting with the most significant point which can be called as the definition of transfer pricing, methodology of transfer pricing and the factors that affect the determination of transfer prices are investigated briefly. Besides the British application on transfer pricing, legal procedures and the studies with relevant application are reported with their results. Keyword: Transfer Pricing; United Kingdom; Multinational Companies JEL Classifications: M41; M16