Transfer Pricing in the Multinational Firm

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Transfer Pricing in the Multinational Firm
James S Shulman
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Nevertheless, such considerations are not permitted to affect multinational transfer prices. Whether the danger is real or imaginary appears to be of little interest in the light of the considerable number and weight of other variables.
Finally, while possible effects on transfer prices might be brought about by the right of labor unions in Italy to audit company profits and by the right of labor representatives to sit on the boards of directors of corporations in France and Germany, the firms
...appear to consider the possible consequences too slight to affect their transfer prices. 8. Interpersonal Reactions .
The field survey was limited to interviews with officials at parent and international headquarters in the United States only. The findings discussed so far have been strictly from the point of view of the corporate officers who devise and administer the transfer pricing systems under review. Since interviews were not conducted with overseas managers we cannot report specific personal attitudes or perceived reactions of such individuals.


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