Government Policies toward Transfer Pricing by Multinational

oleh Value Translators
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This paper examines the role of the transfer prices for the multinational corporations or companies (MNCs) for the managerial accounting and tax reporting purposes within the organization. The transfer of the price is the distribution or reported income across different segments of the organization. There are number of the reasons the organizations transfers the prices. On the other hand, the governmental policies determine the pricing strategy of the organization. The purpose of this study is to understand the relationship of the transfer pricing, taxes and the policies of the host country. There are number of issues are associated with the international trade. Mostly are about rules and regulations of the exports and imports, taxes, jurisdiction issues and others. Many other factors are also involved in determination of the policies and pricing. These are the political issues, economic constraints and the available resources of the host country. Most of times, the organizations are s

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