Transfer prices (TP) are charged for products or services exchanged between units within a decentralized organization. A vast body of literature from three very different academic disciplines (legal, management and economics) is concerned with the topic of Transfer Pricing. Their perspectives as well as terminology differ and are sometimes not aligned. To abate this, the article proposes a unified taxonomy on Transfer Prices that distinguishes three very distinct characteristics of any TP: its Determination Method (consisting of both its Calculation Method and its Price Method), and the Determination Process by which the TP is installed. The aim of this is to guide future academic re-search and provide academics and business practitioners alike with precise language and logical structure for the design of Transfer Pricing Systems.
“An absorbing work for those interested in both the Great War and early submarine-based strategic theory.” —Naval History This deeply researched and engaging account of the use of U-Boats in the First World War focuses on both diplomatic and economic aspects as well as the tactical and strategic use of the U-boats. The book also examines the role played by US president Woodrow Wilson and his response to American shipping being sunk by U-boats—and how that ultimately forced his hand to declare war on Germany. Includes photos and illustrations “An excellent illumination of a multiclass, militaristic, and diplomatically inept state trying to adapt to the realities of modern war and the exploitation of new technology—and catastrophically failing.” —Naval History “Highly recommended.” —The Northern Mariner
Thank you for visiting our website. Would you like to provide feedback on how we could improve your experience?
This site does not use any third party cookies with one exception — it uses cookies from Google to deliver its services and to analyze traffic.Learn More.