다국적 이전가격결정에 영향을 미치는 환경변수 = Environmental Variables of International Transfer Pricing

다국어 초록 (Multilingual Abstract)

Multinational enterprise are organizations that engage in foreign operations in several countries. In a multinational setting, transfer pricing refers to the valuation of transactions between the economic units of a multinational enterprise. To accomplish many objectives, managers may use direct and indirect methods to manage transfer price. A transfer-pricing framework for multinationals may satisfy traditional objectives. It must satisfy additional objectives. It includes profit maximization, cash flow, sales and market goals, minimizing taxes, duties, and tariffs, achieving sociopolitical goals related to finalcial restrictions, currency fluctuations, and host country relations. In this study, We review the literature related to these issues and develop a theoretical transfer pricing framework for multinational firms.