Integrating transfer pricing policy and activity-based costing

被引：4

作者：

Stevenson, TH ^{[1
]}

Cabell, DWE

机构：

[1] Univ N Carolina, Charlotte, NC 28223 USA

[2] McNeese State Univ, Lake Charles, LA 70605 USA

来源：

JOURNAL OF INTERNATIONAL MARKETING | 2002年 / 10卷 / 04期

关键词：

D O I：

10.1509/jimk.10.4.77.19552

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The activity-based costing approach justifies the transfer prices a multinational corporation uses to transfer unique company parts or services among its divisions located in different countries. This article illustrates how this approach reduces the probability of costly tax audits and assists in obtaining an advanced pricing agreement.

引用

页码：77 / 88

页数：12

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