The concept of transfer prices, their peculiarities

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The article discusses the concept of "transfer price", historical stages in the development of transfer pricing, the difference between the transfer price and the market price, the goals and objectives of the use of transfer prices by enterprises. Particular attention is paid to the study of the use of transfer prices by multinational corporations, the benefits of corporations in this case. Examples of companies currently applying transfer prices were given.

Transfer price, transfer pricing, transnational corporations, profit, costs

Короткий адрес: https://sciup.org/170184932

IDR: 170184932   |   DOI: 10.24411/2500-1000-2018-10361

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