Международная внешнеэкономическая деятельность

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International Business: a case of abusive transfer pricing

Автор: Marcelo Baro
Год: 2013
Издание: LAP Lambert Academic Publishing
Страниц: 60
ISBN: 9783846507209
This essay is intended as an exploratory investigation to determine whether international transfer prices were abusively established at a multinational company during the period 1988-1996. Four different ethical frameworks are analyzed. Most of them draw vague conclusions. One, however, specifically addresses the central question and confirms the thesis that the multinational company was acting unethically. Next, some recommendations are offered on how the multinational company, as well as for management in general, should have handled this and similar situations.
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