Factors Influencing the Selection of Methods and Determination of Transfer Pricing in Multinational Companies: A Case Study of United Kingdom

Volume: 3 Number: 3 September 1, 2013
  • Zeki Dogan
  • Ali Deran
  • Ayse Gul Koksal
EN

Factors Influencing the Selection of Methods and Determination of Transfer Pricing in Multinational Companies: A Case Study of United Kingdom

Abstract

One of the main problems of multinational companies occurs while determining the transfer pricing methodology on transfer pricing. Nevertheless, there are many different factors that influence the transfer prices. These factors can be classified as legal, political, internal and external factors. In this study, starting with the most significant point which can be called as the definition of transfer pricing, methodology of transfer pricing and the factors that affect the determination of transfer prices are investigated briefly. Besides the British application on transfer pricing, legal procedures and the studies with relevant application are reported with their results.

Keywords

Details

Primary Language

English

Subjects

-

Journal Section

-

Authors

Zeki Dogan This is me

Ali Deran This is me

Ayse Gul Koksal This is me

Publication Date

September 1, 2013

Submission Date

September 1, 2013

Acceptance Date

-

Published in Issue

Year 2013 Volume: 3 Number: 3

APA
Dogan, Z., Deran, A., & Koksal, A. G. (2013). Factors Influencing the Selection of Methods and Determination of Transfer Pricing in Multinational Companies: A Case Study of United Kingdom. International Journal of Economics and Financial Issues, 3(3), 734-742. https://izlik.org/JA56YZ84KT
AMA
1.Dogan Z, Deran A, Koksal AG. Factors Influencing the Selection of Methods and Determination of Transfer Pricing in Multinational Companies: A Case Study of United Kingdom. IJEFI. 2013;3(3):734-742. https://izlik.org/JA56YZ84KT
Chicago
Dogan, Zeki, Ali Deran, and Ayse Gul Koksal. 2013. “Factors Influencing the Selection of Methods and Determination of Transfer Pricing in Multinational Companies: A Case Study of United Kingdom”. International Journal of Economics and Financial Issues 3 (3): 734-42. https://izlik.org/JA56YZ84KT.
EndNote
Dogan Z, Deran A, Koksal AG (September 1, 2013) Factors Influencing the Selection of Methods and Determination of Transfer Pricing in Multinational Companies: A Case Study of United Kingdom. International Journal of Economics and Financial Issues 3 3 734–742.
IEEE
[1]Z. Dogan, A. Deran, and A. G. Koksal, “Factors Influencing the Selection of Methods and Determination of Transfer Pricing in Multinational Companies: A Case Study of United Kingdom”, IJEFI, vol. 3, no. 3, pp. 734–742, Sept. 2013, [Online]. Available: https://izlik.org/JA56YZ84KT
ISNAD
Dogan, Zeki - Deran, Ali - Koksal, Ayse Gul. “Factors Influencing the Selection of Methods and Determination of Transfer Pricing in Multinational Companies: A Case Study of United Kingdom”. International Journal of Economics and Financial Issues 3/3 (September 1, 2013): 734-742. https://izlik.org/JA56YZ84KT.
JAMA
1.Dogan Z, Deran A, Koksal AG. Factors Influencing the Selection of Methods and Determination of Transfer Pricing in Multinational Companies: A Case Study of United Kingdom. IJEFI. 2013;3:734–742.
MLA
Dogan, Zeki, et al. “Factors Influencing the Selection of Methods and Determination of Transfer Pricing in Multinational Companies: A Case Study of United Kingdom”. International Journal of Economics and Financial Issues, vol. 3, no. 3, Sept. 2013, pp. 734-42, https://izlik.org/JA56YZ84KT.
Vancouver
1.Zeki Dogan, Ali Deran, Ayse Gul Koksal. Factors Influencing the Selection of Methods and Determination of Transfer Pricing in Multinational Companies: A Case Study of United Kingdom. IJEFI [Internet]. 2013 Sep. 1;3(3):734-42. Available from: https://izlik.org/JA56YZ84KT