Transfer Pricing in the Multinational Firm (Classic Reprint) - Couverture rigide

James S. Shulman

 
9781528449021: Transfer Pricing in the Multinational Firm (Classic Reprint)

Synopsis

Excerpt from Transfer Pricing in the Multinational Firm

The spread of decentralized corporate operations has been accompanied by widespread utilization Of the profit center concept to measure, evaluate, and motivate divisional management. As the implications of the profit center idea have been recognized, the need has arisen for rational systems to price intra-company transfers of goods at varying stages of production.

The aim, in general, has been to devise methods which would satisfy'' the goals of divisional managers to earn adequate profit for their divisions, while simultaneously furthering corporate profit goals. In single country Operations, the system is meant to function for this purpose and to provide a foundation for a properly Operating control system.

But when a company operates across national borders and exports its practice of decentralized management, with all the accompanying apparatus, new complicating dimensions are added. In international business, there are Opportunities to maximize profits which may override the significance of a control system and the transfer pricing mechanism. Likewise, this environment contains threats to international firms, often unforeseen and, even when perceived, seldom factored into control systems.

About the Publisher

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This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

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Présentation de l'éditeur

This book was originally published prior to 1923, and represents a reproduction of an important historical work, maintaining the same format as the original work. While some publishers have opted to apply OCR (optical character recognition) technology to the process, we believe this leads to sub-optimal results (frequent typographical errors, strange characters and confusing formatting) and does not adequately preserve the historical character of the original artifact. We believe this work is culturally important in its original archival form. While we strive to adequately clean and digitally enhance the original work, there are occasionally instances where imperfections such as blurred or missing pages, poor pictures or errant marks may have been introduced due to either the quality of the original work or the scanning process itself. Despite these occasional imperfections, we have brought it back into print as part of our ongoing global book preservation commitment, providing customers with access to the best possible historical reprints. We appreciate your understanding of these occasional imperfections, and sincerely hope you enjoy seeing the book in a format as close as possible to that intended by the original publisher.

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