Original Study

Open Access

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Peer-reviewed

Transfer Pricing: An Important Tool for Tax Planning

Sudha Jain

DIP: 18.02.016/20160103

DOI: 10.25215/2455/0103016

Received: July 02, 2016; Revision Received: August 12, 2016; Accepted: September 25, 2016

Abstract

In this age of liberation and globalization Transfer Price has become an important issue. This issue has been discussed extensively in business literature over the past three decades or so. With the expansion of business activities of companies into the international arena, the problem has acquired new dimensions. Multinational enterprises today transfer large proportions of their total output between related business companies. Approximately forty per cent of all international trade consists of transfers between related business entities. In the context of multinational corporations (MNCs) the problem takes on new and more complex proportions as a result of complicating variables such as differential taxes, tariffs, government regulations, political risks, inflation and the like.

The authors profoundly appreciate all the people who have successfully contributed to ensuring this paper in place. Their contributions are acknowledged however their names cannot be mentioned.

The author declared no conflict of interest.

This is an Open Access Research distributed under the terms of the Creative Commons Attribution License (www.creativecommons.org/licenses/by/2.0), which permits unrestricted use, distribution, and reproduction in any Medium, provided the original work is properly cited.

Responding Author Information

Sudha Jain @ b.sudhajain@gmail.com

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Article Overview

ISSN 2348-5396

ISSN 2349-3429

DIP: 18.02.016/20160103

DOI: 10.25215/2455/0103016

Published in

Volume 01, Issue 3, July - September, 2016

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