Discussion about Ex Post and Ex Ante Transfer Prices Adjustments

K diskusi k předacím cenám

Vlastimil Roun

Český finanční a účetní časopis, 2007, vol. 2007, issue 2, 82-85

Abstract: This article focuses on impact of strict transfer price regulations on the firm behavior. The model comparing profit allocation behavior of the firm under strict transfer price regulation with the firm having more discretion shows that strict transfer price policy does not guarantee higher tax revenue. Regardless of transfer price method, comparable uncontrolled price or comparable profit method.

Keywords: Transfer Price; Comparable Uncontrolled Price; Comparable Profit Method; Předací ceny; Metoda CUP; Metoda CPM (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2007
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DOI: 10.18267/j.cfuc.225

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