presentasi ch5 transfer pricing

Chapter 5

Transfer Pricing
Mujtahid Subagyo
[email protected]

Objectives

Methods






Fundamental Principle
The Ideal Situation
Constraints on Sourcing
Cost-Based Transfer Prices
Upstream Fixed Cost and Profits


Pricing Corporate Services
• Control over amount of services
• Optional use of services
• Simplicity of the Price Mechanism

Administration of Transfer Prices
• Negotiation
• Arbitration and Conflict Resolution
• Product Classification