Multinational enterprises design International Transfer Pricing (ITP) systems to achieve their global objectives. Discuss both internal and external factors affecting the ITP systems.
The choice of an international transfer pricing (ITP) system that meets specific requirements considered necessary to achieve the MNE’s objectives is affected by a series of factors.
Discuss the objectives of ITP
Discuss the factors that may affect the decision to choose an ITP system appropriate for a company
Explain the main International Transfer Pricing (ITP) techniques that MNEs may use to determine a transfer price.