This paper studies the impact of transfer pricing tax compliance on management control system (MCS) design and use within one multinational enterprise (MNE) which employed the same transfer prices for tax compliance and internal management purposes. Our analysis shows immediate effects of tax...

This paper aims at reviewing the early contributions made by Italian scholars to the field of transfer pricing, from the works of Francesco Villa (1840, 1853) to the birth of Economia Aziendale (in the first half of the twentieth century). Although this topic has been traditionally overlooked in...

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...

When students are required to engage in research of one kind or another and to produce dissertations - whether as a substantial component of a research degree or as a lesser component in a taught degree - the research proposal is a crucial pedagogic mechanism. But whilst textbooks give guidance...

The West has not perhaps appreciated the role of the command or planned economy on the provision of education. The extent and detail of that involvement is first reviewed in respect to accounting education. The changes which are already under way are described and future trends in which Western...

Under profit-based transfer pricing methods, the selection of comparable companies is essential if detection of transfer price manipulation is to be reliable. Comparative advantage as embedded in internalisation theory argues that foreign-controlled companies (FCCs) should, in the long run,...