Managerial Accounting: Is Transfer Pricing Risk-Free?

$19.95

Add to cart
Essay #: 064087
Total text length is 5,011 characters (approximately 3.5 pages).

Excerpts from the Paper

The beginning:
Managerial Accounting: Is Transfer Pricing Risk-Free?
The following paper looks at whether transfer pricing is risk-free and elaborates upon the risks of transfer pricing. Threats of litigation, the prospect of being targeted for heavy fines, and uncertainty as to the competence of tax administrators and authorities (TP is still fairly new) are some of the significant risks that businesses and persons face when dealing with transfer pricing.
Transfer pricing is a zero-sum game in the sense that an extra point of taxable income gained in one jurisdiction automatically means that a point is lost somewhere else; as a consequence, transfer pricing is accompanied by stringent policing by tax authorities and by a growing mountain of...
The end:
..... International Journal. Retrieved November 13, 2010 from http://www.transferpricingwatch.com/789/china-increased-transfer-pricing-risks-automakers/
Deloitte Global Services Limited. (2010). Transfer pricing. Retrieved November 12, 2010 from http://www.deloitte.com/view/en_LU/lu/services/tax/transfer-pricing/index.htm
Dhawale, H. (2008). A Meeting of minds – resolving transfer pricing controversies. KPMG International. Retrieved November 12, 2010 from http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/Documents/Meeting-of-minds-transfer-pricing/Meeting-of-minds-02.pdf
PWC, Inc. (2010). Transfer pricing risks. PWC. Retrieved November 12, 2010 from http://www.pwc.com/hu/en/services/transferpricing/transfer-pricing-risks.jhtml