The dual role of transfer prices in multinational firms : divisional performance measurement and tax optimization


Hiemann, Moritz ; Reichelstein, Stefan



URL: http://www.europeanfinancialreview.com/?p=1377
Document Type: Article
Year of publication: 2012
The title of a journal, publication series: The European Financial Review
Volume: 2012
Issue number: Oct/No
Place of publication: London
Publishing house: The European Financial Review
ISSN: 1757-5680 , 2059-6839
Publication language: English
Institution: Business School > Stiftungsprofessur für ABWL (Reichelstein 2018-)
Subject: 330 Economics
Additional information: This article is an abridged version of “Transfer Pricing in Multinational Corporations: An Integrated Tax and Management Perspective” in Fundamentals of International Transfer Pricing in Law and Economics. Eds. W. Schön and K. Konrad. Heidelberg: Springer-Verlag Berlin Heidel-berg, 2012. 3-18. The original publication is available at www.springerlink.com/ content/m334355735g37401/

Dieser Datensatz wurde nicht während einer Tätigkeit an der Universität Mannheim veröffentlicht, dies ist eine Externe Publikation.




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Hiemann, Moritz ; Reichelstein, Stefan (2012) The dual role of transfer prices in multinational firms : divisional performance measurement and tax optimization. The European Financial Review London 2012 Oct/No [Article]


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