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Title: Managing international transfer pricing policies : a grounded theory study
Author: Elliott, Jamie
ISNI:       0000 0001 1648 6656
Awarding Body: University of Glasgow
Current Institution: University of Glasgow
Date of Award: 1999
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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.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID:  DOI: Not available
Keywords: HF Commerce