How transfer prices can affect a supply chain strategic decision
by Ralph Drtina, Henrique L. Correa
International Journal of Logistics Systems and Management (IJLSM), Vol. 8, No. 4, 2011

Abstract: One of the most important decisions in global supply chain management is whether to outsource or in-source production. This decision is made by reference to a set of quantitative and qualitative models. However, one factor has frequently been overlooked: the tax consequences that result from multi-national company transfer prices. The purpose of this paper is to fill the void by: 1) explaining how transfer prices affect tax obligations; 2) discussing the arm's length standard that governs global transfer pricing; 3) demonstrating how global tax differentials can affect the offshoring decision. We conclude with suggestions for future research.

Online publication date: Wed, 06-May-2015

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