International transfer pricing: searching for patterns

Jamie Elliott and Clive Emmanuel

European Management Journal, 2000, vol. 18, issue 2, 216-222

Abstract: International transfer pricing is pervasive in that it can apply to all manner of goods, services, finance and intangible assets which flow between members of a group located in different parts of the world. Fiscal authorities in many countries are modernising their legislation to ensure they collect a fair amount of corporate tax revenue from companies operating within their jurisdiction. However, draconian tax rules may adversely affect world trade and reduce foreign direct investment. Jamie Elliott and Clive Emmanuel report on an exploratory fieldwork study of 12 multinational enterprises based in the UK which attempts to place current practices of international transfer pricing in the organisational and fiscal context. One emerging pattern appears to associate industry sector affiliation with preferred transfer pricing method.

Date: 2000
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