The BALRM Approach to Transfer Pricing

Daniel J. Frisch

National Tax Journal, 1989, vol. 42, issue 3, 261-71

Abstract: Discusses the basic arm's length return method (BALRM) to transfer pricing and attempts to come up with possible alternatives to it. Suggests that transfer prices should be analyzed by calculating net present value, using projections of the affiliate's cash flows and a discount rate that reflects both the time value of money and the costs of bearing the risks inherent in the affiliate's activities.

Date: 1989
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:42:y:1989:i:3:p:261-71

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