TY - BOOK AU - Turner,Geoff TI - Transfer pricing in international business: a management tool for adding value T2 - International business collection, SN - 9781606493496 (electronic bk.) AV - HD62.45 .T877 2013 U1 - 658.816 23 PY - 2013/// CY - [New York, N.Y.] (222 East 46th Street, New York, NY 10017) PB - Business Expert Press KW - Transfer pricing KW - added value KW - conflict of interest KW - costs KW - economic activity KW - government revenue KW - multinational organizations KW - performance measurement KW - pricing KW - profit KW - revenue KW - risk and return KW - stakeholders KW - trade KW - transfer pricing N1 - Part of: 2013 digital library; Includes bibliographical references (p. 93-94) and index; Preface -- Acknowledgments -- The international organization -- The theory of transfer pricing -- External influences on transfer pricing -- Changes in the business model -- A transfer pricing model for the changing times -- A practical example -- Epilogue -- Notes -- References -- Index; Access restricted to authorized users and institutions; Also available in print N2 - Trade is understood to have taken place throughout much of recorded history. From those early beginnings, and through all the stumbling blocks, mistakes, and moments of inspiration over the centuries, the development of trade has contributed to the modern, globalized world in which we live. The increasing economic, social, and political importance of trade spawned a phenomenon called the multinational organization. These organizations are capable of exercising extreme power not only in individual countries but globally for they are a source of revenue, employment, and economic activity. However, these organizations have a national home where profits will ultimately have to come, and in their effort to maximize the amount repatriated, they often engage in internal-pricing practices, known more commonly as transfer pricing, which enrage either their host or home countries, provoking them to monitor and capriciously modify transfer prices as a way of protecting their national income UR - http://site.ebrary.com/lib/daystar/Doc?id=10678408 ER -