Managing international transfer pricing policies: a grounded theory study

Elliott, Jamie (1999) Managing international transfer pricing policies: a grounded theory study. PhD thesis, University of Glasgow.

Abstract

The importance of international transfer pricing (ITP) has increased alongside the globalisation of business and the increasing importance of international trade and global marketing. During the 1990s,the OECD and numerous different countries (including the United Kingdom and the United States) have published a series of transfer pricing guidelines, rules and regulations. These developments have raised the profile of ITP and increased teh pressures placed on multinational enterprises (MNEs) to ensure that their intra-group transactions reflect arm's length prices.

• Item Type: Thesis (PhD)
• Qualification Level: Doctoral
• Subjects: H Social Sciences > HF Commerce
• Colleges/Schools: College of Social Sciences > Adam Smith Business School > Accounting and Finance
• Supervisor's Name: Emmanuel, Prof. Clive
• Date of Award: 1999
• Depositing User: Geraldine Coyle
• Unique ID: glathesis:1999-634
• Copyright: Copyright of this thesis is held by the author.
• Date Deposited: 18 Mar 2009
• Last Modified: 10 Dec 2012 13:20
• URI: https://theses.gla.ac.uk/id/eprint/634