Zied Bouaziz

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

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 the negotiation between the various centers off responsibilities in the organization. In splashes the multiplicity off methods, the fixing off the transfer pricing is subordinated by other determining factors off which most important are essentially the taxes and the strategy. Different the object off our research is to clarify the methods off determinations off the transfer price well one the one hand and one the other hand, the strategic and tax implications off the transfer pricing. In the goal to clarify this work well, we led year closed investigation to 32 technical Tunisian enterprises that make recourse to the off the transfer pricing.