International transfer pricing practices in New Zealand
Transfer pricing is the price used for internal sales of goods and services between profit centres within the same firm.1 The issue of transfer pricing has long been a source of frequent managerial concern and frustration2 for multinational corporations (MNCs), which are far more complicated and exposed to a greater variety of environmental disturbances than domestic firms. The constantly changing international environment leads to a variety of approaches to multinational transfer pricing practices.3 The choice of transfer pricing approach chosen by firms in New Zealand and reasons for using that approach are the subject of this article.... [Show full abstract]
Fields of Research1503 Business and Management
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