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Abstract

Given the wide range of turbulent conditions prevailing in the global trading market, it is only to be expected that the factors which actually govern the policies adopted by companies over International Transfer Pricing would vary. A single, invariably efficacious method in International Transfer Pricing patently does not exist. If it did so, the governmental interests of host countries could marshal their defences with greater effectiveness and the whole issue of International Transfer Pricing would be less of a controversial subject and major concern.

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© 2005 Jian Li and Alan Paisey

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Li, J., Paisey, A. (2005). Policy Determinants. In: International Transfer Pricing in Asia Pacific. Palgrave Macmillan, London. https://doi.org/10.1057/9780230511606_10

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