This article is based on a recently completed dissertation on the management accounting role of transfer pricing in an international environment. The research aims at narrowing the gap between “management accounting” and “fiscal” studies of transfer pricing. In studies on management accounting and control in multinational enterprises (hereinafter: MNEs), “tax” has been identified as one of a variety of aspects influencing the transfer pricing decision for MNEs, but in-depth studies on transfer pricing in MNEs remain lacking. Therefore this article will focus on the prominent role that taxes have started to play in the MNE’s decision-making process concerning transfer pricing.
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