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Transfer Pricing in Mutlinational Enterprises - A Case Study-oriented Analysis

  • The thesis introduces a case study research presenting the transfer pricing problem of a selected MNE. Hereby, the researcher derives an appropriate method for the case and concludes with a comparison of theory and practice. The theoretical part of the thesis evaluates existing transfer pricing methods as explained by the OECD, Germany and the USA. The second part is about the choice of the research methodology, case study research and expert interview. The third part first introduces the case study, analyzes a theoretical framework of the transfer pricing process and evaluates the existing transfer pricing methods, which allows for the derivation of the most appropriate transfer pricing method for the case. The fourth part concludes the research by applying the derived transfer pricing method, the Cost Plus Method, to the particular case study. By combining theoretical and practical approaches, a solution to the problem is determined.

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  • Transfer pricing in multinational enterprises

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Author:Rosalie Bendel
Advisor:Uwe Hack
Document Type:Bachelor Thesis
Year of Completion:2018
Granting Institution:Hochschule Furtwangen
Release Date:2018/02/28
Psyndex Keyword:Transfer pricing
Page Number:51
Degree Program:IBM - International Business Management
Functional area:Finance & Accounting
Open-Access-Status: Closed Access 
Licence (German):License LogoUrheberrechtlich geschützt