Institut für Unternehmensführung

The Profit Split Method for Transfer Pricing in Practice: A Case Study

  • Typ:Bachelorarbeit
  • Betreuer:

    Marc Wouters

  • Zusatzfeld:

    2019

  • Transfer pricing is highly relevant in the today’s globally oriented
    economy. As known from many topics, there can be gaps between
    theory and practice of transfer pricing. The contribution of this work
    are insights on practical topics arising when transfer pricing methods
    are implemented. Especially the gap between the recommended
    method by the OECD and the actual implemented one is analysed,
    transparency is considered in greater detail and the interaction of
    transfer pricing and the management control system, in particular
    budgeting, is explored. Empirical evidence is provided by a case
    study of a implemented profit split method.