National Differences in the Use of Internal Transfer Prices

David Granick

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Corporate Taxation and Avoidance Accounting Theory and Financial Reporting Accounting and Organizational Management

Abstract

Transfer-pricing systems within corporations differ among industrial nations; no one system is ideal for all organizations. Consideration of such a system should include its effects on incentive within the company as well as its usefulness in transferring information. Variation of transfer-pricing patterns according to the country of operation also is an important consideration for multinational corporations.

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1956On the Economics of Transfer Pricing 1957Economics of the Divisionalized Firm 1955Decentralization and the Transfer-Price Problem 1972Managerial comparisons of four developed countries: France, Britain, United States, and Russia.

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2012Other Organizations Are Doing It, Why Shouldn't We? A Look at Downsizing and Organizational Identity through an Institutional Theory Lens

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