The Importance Of Activity Based Costing In Seting Transfer Pricing Policies

Özet

The prices that multinational companies set in transferring assets among their subsidiaries could change the amount of tax debts that they would pay. Therefore the selection of the method that would be used in setting the prices becomes important. One of the methods which are mostly chosen by multinational companies and which are approved by taxation authorities is the cost plus method. The selection of the cost plus method in setting transfer prices raises the importance of the activity based costing method which gives more sensitive and accurate information in the distribution of costs. In…

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