Brand new: lowest price The lowest-priced brand-new, unused, unopened, undamaged item in its original packaging where packaging is applicable.
See details. See all 4 brand new listings.
Shop by category
Buy It Now. Add to cart. Be the first to write a review About this product. About this product Product Information The increasing economic, social and political importance of trade in the modern era spawned a phenomenon called the multinational organization.
- Pearl Fishers.
- An Affair to Remember.
- Related products.
- International transfer pricing – concepts and risk assessment | Australian Taxation Office!
This book seeks to remind managers of those important issues and how easy it is to create friction between the interested parties if the pricing process is not properly thought out. Additional Product Features Dewey Edition.
Show More Show Less. Pete Cardon teaches management communication, international business communication, and advanced business writing at the Marshall School of Business at the University of Southern California. His primary research interests are intercultural communication and computer-mediated communication. Pete is currently a board member for the Association of Business Communication and the Orchid Foundation.
Before working in higher education, he held several marketing and management positions in the tourism and manufacturing industries. Along the way, he has worked in China for three years and traveled to approximately forty countries for work and research. The real-life questions are all written with a business administration context to help students find essential Maths and English theory understandable, engaging and achievable.
Written by Carol Vella, lecturer with a wealth of experience in the Retail and Business Administration industry, this workbook is an effective resource to support Maths and English learning in the classroom, at work and for personal study at home.
Essentials of Business Statistics: Communicating with Numbers is a core statistics textbook that sparks student interest and bridges the gap between how statistics is taught and how practitioners think about and apply statistical methods. Throughout the text, the emphasis is on communicating with numbers rather than on number crunching. By incorporating the perspective of professional users, the subject matter is more relevant and the presentation of material more straightforward for students.
Sign Up Wishlist Login Checkout.source url
Singapore: Transfer pricing, commodity marketing - KPMG United States
Here are the key issues:. Revenue basis. The manager of a subsidiary treats it in the same manner that he would the price of a product sold outside of the company. It forms part of the revenue of his subsidiary, and is therefore crucial to the financial performance on which he is judged.
Global Transfer Pricing
Preferred customers. If the manager of a subsidiary is given the choice of selling either to a downstream subsidiary or to outside customers , then an excessively low transfer price will lead the manager to sell exclusively to outside customers, and to refuse orders originating from the downstream subsidiary. Preferred suppliers. If the manager of a downstream subsidiary is given the choice of buying either from an upstream subsidiary or an outside supplier , then an excessively high transfer price will cause the manager to buy exclusively from outside suppliers.
As a result, the upstream subsidiary may have too much unused capacity , and will have to cut back on its expenses in order to remain profitable. An additional topic that impacts the overall level of corporate profitability is the total amount of income taxes paid.
If a company has subsidiaries located in different tax jurisdictions, it can use transfer prices to adjust the reported profit level of each subsidiary. Ideally, the corporate parent wants to recognize the most taxable income in those tax jurisdictions where corporate income taxes are lowest. It can achieve this by lowering the transfer prices of components going into the subsidiaries located in those tax jurisdictions having the lowest tax rates. A company should adopt those transfer prices that result in the highest total profit for the consolidated results of the entire entity.
Almost always, this means that the company should set the transfer price to be the market price of the component, subject to the issue just noted regarding the recognition of income taxes.