Transfer pricing as a corporate stratagem,
is of relatively recent origin. No comprehensive research
is undertaken in India to explore the influence of
corporate taxes and product tariffs on reported transfer
prices of MNCs in India. This book, therefore, examine the
transfer pricing practices, and impact of taxes and tariffs
on the transfer pricing decisions of the MNCs in India. The
book provides estimates of Transfer Pricing Incentive
(TPI) coefficients establishing that the reported ...