Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/302094 
Authors: 
Year of Publication: 
2023
Citation: 
[Journal:] ENTRENOVA - ENTerprise REsearch InNOVAtion [ISSN:] 2706-4735 [Volume:] 9 [Issue:] 1 [Year:] 2023 [Pages:] 341-352
Publisher: 
IRENET - Society for Advancing Innovation and Research in Economy, Zagreb
Abstract: 
Organisations these days are growing rapidly, and both operational activities and business networks tend to use business unit strategies to overcome operational complexity. This constantly growing environment can significantly impact multinational transfer pricing practices. The research aims to look at the historical evolution and understand how the transfer pricing concept was changed over time and how the accounting legislation influenced the concept. One tool to achieve this goal is historiography and documentary research, which we applied to make it an accessible topic for further applications, studies, and analysis.
Subjects: 
transfer price
history
evolution
legislation
arm`s length principle
JEL: 
M4
H25
F23
H87
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc Logo
Document Type: 
Article

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