Author : Kelly JieRu Liang
Publisher :
ISBN 13 :
Total Pages : 35 pages
Book Rating : 4.:/5 (773 download)
Book Synopsis Optimized Transfer-pricing Model for Asia Pacific by : Kelly JieRu Liang
Download or read book Optimized Transfer-pricing Model for Asia Pacific written by Kelly JieRu Liang and published by . This book was released on 2011 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transfer price is an important field of study for profit maximization. As more multinational enterprises (MNEs) are involved in global trading in the recent decades, the objective to set an optimized transfer price is more crucial than ever since the difference in tax rates and tariffs have sophisticated impacts on the overall profit for the corporation. In this thesis, which focuses primarily on Asia Pacific, I will review historical transfer pricing methods, explore the factors that affect transfer price determination, and construct a mathematical model to determine the optimal transfer price by comparing and contrasting the different transfer pricing methods with data from a hypothetical company. Particularly, I will illustrate the effects of taxes and tariffs on the determination of transfer price. Consequently, I will perform sensitivity analysis with respects to tariffs, taxes, and shipping costs. The thesis will conclude with recommendations on the optimized transfer pricing methods and insights on the implications for the method.