Specific Investment and Negotiated Transfer Pricing in an International Transfer Pricing Model

Dürr, Oliver M.; Göx, Robert F.

doi:10.2139/ssrn.1628431

Cited by 2 publications

(1 citation statement)

References 25 publications

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“…Hence, it could be said to be the price applied to inter-corporate organization transactions. There have been studies in time past showing that inter-corporate organizations transactions are growing very rapidly with a greater number from international terrains (Adams and Drtina, 2010;Dürr & Göx, 2013). Transaction transfer pricing is the price transaction between related corporate organizations (such as a parent company and its foreign control) in an in a joint venture transaction (McKinley & Owsley, 2013).…”

Section: Introductionmentioning

confidence: 99%

Influence of Transaction Transfer Pricing Policies on Corporate Organizations Tax in Nigeria

2020

RJFA

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This study aimed to discuss the influence of transaction transfer pricing on corporate organizations tax in Nigeria. A descriptive research model was adopted. Secondary data were obtained from KPMG International (Tax) Bulletin report on fifty (50) major corporate organizations in Nigeria for 2014 to 2018 concerning transaction transfer pricing policies in terms of its influence on the organizations' business growths, tax rate, profit rate and tax liability. Results obtained for the study showed that transaction transfer pricing policies have a positive influence on the business growth on corporate organizations in Nigeria. It was recommended that corporate organizations should employ adequate measure that safeguards and avoid costly error in the implementation of transaction transfer pricing policies.

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Section: Introductionmentioning

confidence: 99%