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Multinational Corporations Transfer Pricing: A Conceptual Approach

Omoye, Alade S. and Okafor, Chinwuba A. (2004) Multinational Corporations Transfer Pricing: A Conceptual Approach. BIU Journal of Social and Management Sciences, 1 (1). pp. 68-74.

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This paper focuses on the implications of transfer prices of Multinational Corporations on tax liabilities. Attempts are made to distinguish between domestic and international transfer pricing policy from that of multinational corporations by looking at the objectives both systems set-out-to achieve. A mention was also made of the peculiar characteristics of multinational transfer pricing. Reasons were also advanced why performance of foreign subsidiaries of Multinational Corporation should not be evaluated on profit made by those subsidiaries

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Mr Solomon Bayoko
Date Deposited: 07 Oct 2014 12:25
Last Modified: 07 Oct 2014 12:25

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