Use this URL to cite or link to this record in EThOS: | https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.495374 |
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Title: | Managing international transfer pricing policies : a grounded theory study | ||||||
Author: | Elliott, Jamie |
ISNI:
0000 0001 1648 6656
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Awarding Body: | University of Glasgow | ||||||
Current Institution: | University of Glasgow | ||||||
Date of Award: | 1999 | ||||||
Availability of Full Text: |
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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.
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Supervisor: | Not available | Sponsor: | Not available | ||||
Qualification Name: | Thesis (Ph.D.) | Qualification Level: | Doctoral | ||||
EThOS ID: | uk.bl.ethos.495374 | DOI: | Not available | ||||
Keywords: | HF Commerce | ||||||
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