The transfer price is right ... or is it?(tax liability issues in transfer pricing practices): An article from: Strategic Finance

This digital document is an article from Strategic Finance, published by Institute of Management Accountants on July 1, 1999. The length of the article is 2112 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Transfer price, or the price at which entities transfer goods or intangible property or furnish services to a parent firm or subsidiary, has attracted the scrutiny of the IRS because of the possibility that firms could use transfer pricing to shift profits between related firms through cost of goods sold. Many legal disputes about transfer pricing have arisen between the IRS and organizations. The IRS has therefore developed a program to allow firms to negotiate a prospective deal with it pertaining to transfer pricing methods, facts and an acceptable range of results.

Citation Details
Title: The transfer price is right ... or is it?(tax liability issues in transfer pricing practices)
Author: Steven C. Wrappe
Publication:Strategic Finance (Refereed)
Date: July 1, 1999
Publisher: Institute of Management Accountants
Volume: 81 Issue: 1 Page: 38(6)

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