The impact of the strategy in determining transfer Prices: case of the Tunisian companies

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Zied bouaziz
Zied bouaziz Ph.D.
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Mr Habib Affes
Mr Habib Affes
α University of Sfax

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The impact of the strategy in determining transfer Prices: case of the Tunisian companies

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Abstract

The emergence off the transfer pricing is the consequence off the appearance off has big and complex modern enterprise structured by centers off autonomous responsibilities. Thesis centers often make recourse to the internal transfers between the different divisions, what requires the determination off has relative price to thesis transactions that is probably the transfer pricing. The transfer pricing edge Be determined among others by several methods, those founded one the concept off costs but one the price off market ace well ace by thenegotiation between the various centers off responsibilities in the organization.

References

13 Cites in Article
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  2. J Mbianga (2003). price policies of internal transfer: a tool of strategic change and organisational training XII éme conference of the AIMS.
  3. Mr Mehafdi (2000). The ethics off international transfer pricing.
  4. J Meer-Kooistra (1994). The Coordination off Internal Transactions: The Functioning off Transfer Pricing Systems in the Organizational Context.
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  7. Robert Simons (1990). The role of management control systems in creating competitive advantage: New perspectives.
  8. Mr Shih (1996). Optimal Transfer Pricing Method and Fixed Cost Allocation.
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  10. B Spicer (1988). towards year organizational theory off the transfer pricing process Accounting.
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  12. P Vine Grower (1996). Simon, Claude (Henri Eugène), (10 Oct. 1913–6 July 2005), French writer and vine grower.
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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

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No ethics committee approval was required for this article type.

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Not applicable for this article.

How to Cite This Article

Zied bouaziz. 1970. \u201cThe impact of the strategy in determining transfer Prices: case of the Tunisian companies\u201d. Global Journal of Management and Business Research - A: Administration & Management GJMBR-A Volume 12 (GJMBR Volume 12 Issue A5): .

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GJMBR Volume 12 Issue A5
Pg. 45- 54
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Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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The emergence off the transfer pricing is the consequence off the appearance off has big and complex modern enterprise structured by centers off autonomous responsibilities. Thesis centers often make recourse to the internal transfers between the different divisions, what requires the determination off has relative price to thesis transactions that is probably the transfer pricing. The transfer pricing edge Be determined among others by several methods, those founded one the concept off costs but one the price off market ace well ace by thenegotiation between the various centers off responsibilities in the organization.

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The impact of the strategy in determining transfer Prices: case of the Tunisian companies

Mr Habib Affes
Mr Habib Affes
Zied bouaziz
Zied bouaziz University of Sfax

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