转让定价问题的理论与实践研究 = Transfer pricing in China : theories and practices

• Main Author: 江心宁 Jiang, Xinning
• Other Authors: Wang, Ruifang
• Format: Theses and Dissertations
• Language: Chinese
• Published: 2008
• Subjects: DRNTU::Business::Accounting::Transfer pricing
• Online Access: http://hdl.handle.net/10356/7363
• Institution: Nanyang Technological University

For ordinary enterprises, transfer pricing is for internal transactions and therefore an internal management issue. The practicing of transfer pricing is mainly based on cost and market price considerations. The selection of transfer pricing policy is determined by some elements related to the motiv...