Current Trends and Corporate Cases in Transfer Pricing / Edition 1

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Global changes in business and tax environments are having profound impact on the volume and direction of intrafirm trade and transfer pricing strategies. Tang reports on the findings of a survey of 95 Fortune 1000 companies, sponsored by the Institute of Management Accountants, and provides highly relevant information not easily found on how companies are reacting to this new business environment. He covers corporate financial goals and strategies and divisonal performance measurements systems, among other topics, and gives highly detailed case studies based on reports from five major respondents to his survey: Whirlpool, Dow Chemical, Guidant Corporation, Masco, and Eaton. Tang's book is essential, up-to-date reading for upper level students, researchers, analysts, and corporate executives in multinational firms worldwide.

Tang starts with a presentation of the major changes in the global business environment and explains their impact on intrafirm trade and transfer pricing. In Chapter 2 he reports results of his questionnaire survey, and in Chapters 3 to 7 examines up close the details revealed in his five corporate case studies. He compares these corporations in Chapter 8, focusing on corporate strategies and financial goals, transfer pricing and performance evaluation practices, and concommitant tax planning strategies. He then relates his case study research to other major findings derived from his questionnaire survey, and ends the book with a general, summarizing, analytical conclusion.

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Editorial Reviews

About 40 percent of U.S. international trade and 20 percent of world trade is intrafirm trade governed by transfer pricing. Tang (accounting, Western Michigan U.) presents a report on corporate transfer pricing practices based on the results of a questionnaire survey of 95 Fortune 1000 companies and a case study of the multinationals Whirlpool, Dow Chemical, Guidant Corporation, Masco, and Eaton. The three most important variables governing international transfer pricing are found to be tax regulations of the U.S., tax regulations of foreign countries, and overall profit to the company. Income or profit in comparison with budget is found to be the most important financial measure for group or divisional performance within companies. For the five multinational cases, corporate mission and strategies, transfer pricing, and performance practices are evaluated and related to results from the questionnaire. Annotation c. Book News, Inc., Portland, OR (
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Product Details

  • ISBN-13: 9781567205503
  • Publisher: ABC-CLIO, Incorporated
  • Publication date: 4/30/2002
  • Edition description: New Edition
  • Edition number: 1
  • Pages: 200
  • Product dimensions: 6.00 (w) x 9.00 (h) x 0.63 (d)

Meet the Author

ROGER Y. W. TANG is Professor of Accounting, Haworth College of Business at Western Michigan University, where he also holds the Pharmacia Chair of Business Administration. He is a member of the American Accounting Association, Academy of International Business, Institute of Management Accountants, and Institute of Internal Auditors. Well published in the major journals of his field, Tang is the author of four previous books, including two published by Quorum: Intrafirm Pricing in the 1990s (1993) and Intrafirm Trade and Global Transfer Pricing Regulations (1997).

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Table of Contents

Exhibits ix
Preface xiii
Acknowledgments xv
Executive Summary xvii
1 Global Business Environment and Transfer Pricing 1
Environmental Changes and Their Impact on Intrafirm Trade and Transfer Pricing 5
Research Questions and Study Objectives 19
Some Conceptual Frameworks for Corporate Transfer Pricing 20
Methodologies and Research Instruments 24
An Overview of the Book 26
Bibliography 27
2 Major Findings from the Questionnaire Survey 31
Profile of the Respondent Firms 32
Transfer Pricing Methods 32
Environmental Variables of International Transfer Pricing 34
Systems Objectives, Policy Authority, and Financial Performance Measures 40
Summary and Conclusions 44
Bibliography 45
3 The Whirlpool Corporation Case 47
Case Summary 47
Corporate Vision, Goals, and Strategies 50
Transfer Pricing Practices 54
Income Taxes and Tax Planning Strategies 58
Balanced Scorecard and Performance Measurement System 61
The Future 63
Discussion Questions 66
Appendix 66
4 The Dow Chemical Company Case 71
Case Summary 71
Dow's Industry Segments and Businesses 74
Corporate Vision, Goals, and Strategies 76
Transfer Pricing Practices 80
Provision for Income Taxes and Effective Tax Rate 82
The Dow Scorecard and Performance Measures 82
The Future 85
Discussion Questions 89
5 The Guidant Corporation Case 91
Case Summary 91
Corporate Mission, Goals, and Strategies 94
Segment Data and International Operations 97
Intercompany Transactions and Transfer Pricing System 98
Income Taxes and Tax Planning Issues 102
The Future 104
Discussion Questions 107
6 The Masco Corporation Case 109
Case Summary 109
Corporate Organizational Structure, Vision, and Strategies 113
Transfer Pricing Practices 118
Income Taxes and Tax Planning Issues 119
Performance Measures and Incentives 119
The Future 123
Discussion Questions 123
7 The Eaton Corporation Case 127
Case Summary 127
Corporate Mission, Goals, and Strategies 130
Business and Geographic Segment Information 133
Transfer Pricing Practices 134
Income Taxes and Tax Planning Strategies 137
The Future 137
Discussion Questions 142
8 Comparisons of Corporate Cases and General Conclusions 143
Basic Financial Information of the Five Companies 143
Corporate Missions, Strategies, and Financial Goals 145
Comparison of Profit Performance and Investors' Return 147
Comparison of Transfer Pricing and Performance Measurement Practices 150
Comparison of Tax Planning Strategies 152
Relating Case Research to the Findings from the Questionnaire Survey 155
General Conclusions 156
References 159
A Survey Questionnaire: Transfer Pricing Practices of Large Corporations 161
B Questions and Topics for Personal Interviews 171
Index 175
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