As more and more of the world’s trade is conducted through multinational intercompany networks, the temptation for multinational enterprises to indulge and contrive price manipulation is high. The tax authorities of many governments have begun to expand their concern with respect to the abusive nature of multinational transfer pricing practices. Consequently, they are intensifying their surveillance of the International Transfer Pricing practices of multinational enterprises.
KeywordsTransfer Price Multinational Enterprise Price Method Internal Revenue Related Party
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