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The BALRM Approach to Transfer Pricing

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  • Frisch, Daniel J.

Abstract

Discusses the basic arm's length return method (BALRM) to transfer pricing and attempts to come up with possible alternatives to it. Suggests that transfer prices should be analyzed by calculating net present value, using projections of the affiliate's cash flows and a discount rate that reflects both the time value of money and the costs of bearing the risks inherent in the affiliate's activities.

Suggested Citation

  • Frisch, Daniel J., 1989. "The BALRM Approach to Transfer Pricing," National Tax Journal, National Tax Association;National Tax Journal, vol. 42(3), pages 261-271, September.
    • Handle: RePEc:ntj:journl:v:42:y:1989:i:3:p:261-71
    DOI: 10.1086/NTJ41788797
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    Cited by:

    1. Tünde Veres, 2011. "Accounting Aspects of Pricing and Transfer Pricing Decisions," Proceedings of FIKUSZ '11, in: Pál Michelberger (ed.),Proceedings of FIKUSZ '11, pages 57-69, Óbuda University, Keleti Faculty of Business and Management.

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