Multinational transfer pricing: A transaction cost and resource based view
Journal of Accounting Literature
ISSN: 0737-4607
Article publication date: 17 July 2013
Issue publication date: 31 July 2013
Abstract
Transfer pricing stands at the heart of a MNE management control system. We review the theories of TCE and RBV and develop antecedents and consequences of transfer prices based on these theories. We propose viewing transfer pricing decisions through a TCE and RBV value chain framework. We review a sample of transfer pricing literature based on this theoretical perspective and show how it fits within our framework. Our framework suggests that setting transfer pricing policy is indeed a complex problem that includes many factors and has many consequences, some of which may be at odds with each other. We give some suggestions for future research based on this framework.
Keywords
Citation
Cecchini, M., Leitch, R. and Strobel, C. (2013), "Multinational transfer pricing: A transaction cost and resource based view", Journal of Accounting Literature, Vol. 31 No. 1, pp. 31-48. https://doi.org/10.1016/j.acclit.2013.06.001
Publisher
:Emerald Publishing Limited
Copyright © 2013, Emerald Publishing Limited