![Внутрифирменная торговля и трансфертное ценообразование [Текст] / Е. С. Глазова, М. П. Степанова // Финансовый менеджмент. – 2019. – № 4. – С. 36-49.](/dreamedit/pfoto/44D12142_3E8E_22CC_7E39_B6A1C3FF55A1_b.jpg)
Intra-firm trade and transfer pricing
ISSN 1607-968X
The article deals with a most salient quality change of global trade, its rapid transformation into intra-firm trade of multinational enterprises as well as the transformation of market prices into transfer administered prices. The process results in the reduction of the open global market and increase in the monopoly-based controlled market of multinational groups. The intra-firm distinct characteristics, the distinguishing features of transfer pricing as compared to arm’s-length prices, the different measures of intra-firm trade by American statistics are examined.
Keywords: multinational enterprise | world trade | intra-firm trade | transfer pricing | arm’s-length prices | intra-firm transactions |
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