Integrating Transfer Pricing Policy and Activity-Based Costing

Integrating Transfer Pricing Policy and Activity-Based Costing

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 o...

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Veröffentlicht in:Journal of international marketing (East Lansing, Mich.) Mich.), 2002-12, Vol.10 (4), p.77-88
Hauptverfasser: Stevenson, Thomas H., Cabell, David W. E.
Format: Artikel
Sprache:eng
Schlagworte:
Activity based costing
Advertising expenditures
Capital costs
Comparative analysis
Corporate profits
Cost allocation
Costs
Decision making
Depreciation costs
Direct labor costs
Direct material costs
Fines & penalties
Labor costs
Marketing
Methods
Multinational corporations
Pricing policies
Subsidiary companies
Tax audits
Tax rates
Taxation
Taxes
Transfer pricing
Wage & price controls
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Beschreibung
Zusammenfassung: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.
ISSN:1069-031X
1547-7215
DOI:10.1509/jimk.10.4.77.19552