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Factors Influencing the Selection of Methods and Determination of Transfer Pricing in Multinational Companies: A Case Study of United Kingdom

Author

Listed:
  • Zeki Dogan

    (Ni de University, Faculty of Economic and Administrative Sciences, Nigde, Turkey)

  • Ali Deran

    (Ni de University, Faculty of Economic and Administrative Sciences, Nigde, Turkey)

  • Ayse G l K ksal

    (Ni de University, Faculty of Economic and Administrative Sciences, Nigde, Turkey)

Abstract

One of the main problems of multinational companies occurs while determining the transfer pricing methodology on transfer pricing. Nevertheless, there are many different factors that influence the transfer prices. These factors can be classified as legal, political, internal and external factors. In this study, starting with the most significant point which can be called as the definition of transfer pricing, methodology of transfer pricing and the factors that affect the determination of transfer prices are investigated briefly. Besides the British application on transfer pricing, legal procedures and the studies with relevant application are reported with their results.

Suggested Citation

  • Zeki Dogan & Ali Deran & Ayse G l K ksal, 2013. "Factors Influencing the Selection of Methods and Determination of Transfer Pricing in Multinational Companies: A Case Study of United Kingdom," International Journal of Economics and Financial Issues, Econjournals, vol. 3(3), pages 734-742.
    • Handle: RePEc:eco:journ1:2013-03-16
    as

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    References listed on IDEAS

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    3. Chan, K. Hung & Lo, Agnes W. Y., 2004. "The influence of management perception of environmental variables on the choice of international transfer-pricing methods," The International Journal of Accounting, Elsevier, vol. 39(1), pages 93-110.
    4. Mohammad F Al-Eryani & Pervaiz Alam & Syed H Akhter, 1990. "Transfer Pricing Determinants of U.S. Multinationals," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 21(3), pages 409-425, September.
    5. N/A, 1993. "Abstracts," Journal of Entrepreneurship and Innovation in Emerging Economies, Entrepreneurship Development Institute of India, vol. 2(2), pages 283-302, September.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Transfer Pricing; United Kingdom; Multinational Companies;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M16 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - International Business Administration

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