| An article available at this site, published in the American Institute of Certified Public Accountants’ Journal of Accountancy, analyses the implication of transfer pricing on taxation, profitability, and accounting. The tax implications of transfer pricing policies are important, not just at the inter-national level, and not just in large companies, but for any company that has transactions between units in different states. Incentives created or eliminated by transfer pricing can affect profitability. |