This article examines performance evaluation systems of fifteen multinationals -- five German, five UK and five US -- and how they relate to corporate strategy or mission statements in each case. The technique of analysis used is the multilayered case study approach, and includes 'face-to-face'...

International transfer pricing is pervasive in that it can apply to all manner of goods, services, finance and intangible assets which flow between members of a group located in different parts of the world. Fiscal authorities in many countries are modernising their legislation to ensure they...