Abstract
This paper intends to review some of the main problems which arise for developing host countries in the investigation of transfer-pricing of commodity trade by transnational corporations (TNCs) in manufacturing industry. It concentrates on the pricing of intra-firm trade (i.e. trade between associated units of a company operating in several countries), but part of the analysis will also be relevant to the pricing of inter-firm trade (between unrelated parties) by TNCs in developing countries.
This article is substantially revised from a paper presented at an IDS/UNCTAD seminar on ‘Intra-Firm Transactions and their Impact on Trade and Development’, held at the Institute of Development Studies, Sussex, 7–11 November 1977. I am grateful to the participants of the seminar for comments.
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© 1980 Sanjaya Lall
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Lall, S. (1980). Transfer-Pricing and LDCs: Some Problems of Investigation. In: The Multinational Corporation. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-05228-8_6
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DOI: https://doi.org/10.1007/978-1-349-05228-8_6
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