Marc Wouters

2019

Transfer pricing is highly relevant in the today’s globally oriented
economy. As known from many topics, there can be gaps between
theory and practice of transfer pricing. The contribution of this work
are insights on practical topics arising when transfer pricing methods
are implemented. Especially the gap between the recommended
method by the OECD and the actual implemented one is analysed,
transparency is considered in greater detail and the interaction of
transfer pricing and the management control system, in particular
budgeting, is explored. Empirical evidence is provided by a case
study of a implemented profit split method.