Transfer Pricing as a Management Tool for Value Addition
Author(s)
Chetana M. Soni*(Assistant Professor, Dr. Ambedkar Institute of Management Studies and Research, Nagpur, Maharashtra, India) *Corresponding author's Email
Soni, Chetana M. (2019), “Transfer Pricing as a Management Tool for Value Addition”, MERC Global’s International Journal of Management, Vol. 7, Issue 3, pp. 228-233.
Article history
Submitted: February 17, 2019, Revision received: April 05, 2019, Accepted: April 17, 2019
In the globalised world, where the things change very fast the transfer pricing is one of the emerging issues for the MNC’s. A rapid rise in business activities and changing business environments make it difficult to manage transfer pricing activities. Stringent norms of international trade and focus on transfer pricing regime may lead to cross border trade more difficult. Transfer pricing wings are beyond maximising income. It addresses the important methods of transfer pricing with its application, the evolution of transfer pricing in India, a mechanism to reduce transfer pricing disputes and various provisions for the same. This paper explores the transfer pricing as a management tool for value addition.
Keywords
Transfer pricing, Methods, Provision, Mechanism.
References / Bibliography
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