منابع مشابه
Transfer Pricing in a Global Supply Chain
We consider one of the most important issues for multinationals, the determination of transfer prices. To do so, we examine the example of a multinational corporation that attempts to maximize its global after tax profits by determining the flow of goods, the transfer prices, and the transportation cost allocation between each of its subsidiaries. Vidal and Goetschalckx (EJOR, 2001) proposed a ...
متن کاملTransfer Pricing and Offshoring in Global Supply Chains
Taking advantage of lower foreign tax rates using transfer pricing and taking advantage of lower production costs using offshoring are two strategies that global companies use to increase their profitability. Evidence suggests that firms employ these strategies independently. We study how global firms can jointly leverage tax and cost differences through coordinated transfer pricing and offshor...
متن کاملA Tale of Two Technologies: Transfer Pricing of Intangibles In the Digital Economy
BY PAT BRESLIN, BATES WHITE ECONOMIC CONSULTING P erhaps it is neither the best of times nor the worst of times, but tension is building between multinational companies and tax authorities residing in various capitals around the world, particularly where tax and technology issues intersect. From Paris to London, from Bombay to Beijing, and from Tokyo to Washington, D.C., there is intense scruti...
متن کاملInternational Pricing in New Open-Economy Models
R ecent developments in open-economy macroeconomics have progressed under the paradigm of nominal price rigidities, where monetary disturbances are the main source of fluctuations. Following developments in closed-economy models, new open-economy models have combined price rigidities and market imperfections in a fully microfounded intertemporal general equilibrium setup. This framework has bee...
متن کاملDrug pricing and reimbursement information management: processes and decision making in the global economy
Background: Cost-containment initiatives are re-shaping the pharmaceutical business environment and affecting market access as well as pricing and reimbursement decisions. Effective price management procedures are too complex to accomplish manually. Prior to February 2013, price management within Astellas Pharma Europe Ltd was done manually using an Excel database. The system was labour intensi...
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ژورنال
عنوان ژورنال: Journal of Business Case Studies (JBCS)
سال: 2013
ISSN: 2157-8826,1555-3353
DOI: 10.19030/jbcs.v9i5.8060