publication . Bachelor thesis . 2015

The Transfer Pricing Problem in a Service Firm : A Case Study on a Swedish Multinational Enterprise

Husain, Shakir; Yilmaz, Emre;
Open Access English
  • Published: 01 Jan 2015
  • Publisher: Uppsala universitet, Företagsekonomiska institutionen
  • Country: Sweden
The purpose of this study is to answer the research question of how a service company (ServiceCo) could achieve a transfer price of its services. This is of particular interest, due to the growth of service firms that have rapidly increased and surpassed the manufacturing firms, as well as the dominant logic shifting towards services. However, the problem with this field of study is that transfer pricing with regards to the service industry, is a rather unexplored phenomenon in which the guidelines and theories are mostly directed towards manufacturing firms. This study uses a single case study approach where ServiceCo’s organizational characteristics were analy...
free text keywords: Transfer Pricing, Management Control, Organizational Structure, OECD Guidelines, Managers Analytical Plane (MAP), Intangible Assets, Service Firms, Value Chain, Market-based Transfer Price, Cost-based Transfer Price
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