Resolving conflicts in intracompany transfer pricing

Article Abstract:

For vertically integrated companies in which the finished product of one firm is the raw material of the next firm, transfer pricing is critical to the maintenance of profitable operations within the group. The establishment of a transfer pricing policy should be preceded by careful consideration of four factors: (1) the goal congruence of the companies involved, (2) allowing the purchaser and seller to be motivated by the pricing, (3) ensuring the autonomy of all parties involved in the property transfer, and (4) preventing transfer prices from adversely affecting performance evaluations at the companies involved. Case studies of transfer pricing policies are examined, complete with equations for evaluating the effect of the transfer pricing policy described. According to these case studies and a survey of 230 U.S. corporations, transfer pricing most often reflects market prices.

Analysis, Economic aspects, Freight transportation, Pricing, Distribution of goods, Distribution (Commerce), Delivery of goods, Deliveries (Transportation), Shipment of goods, Great Britain, Resale price maintenance, Price maintenance

---

The restrictions on restrictive covenants

Article Abstract:

Recent British court cases regarding restrictive covenants are discussed. Restrictive covenants are contracts that seek to restrain the activities of workers who leave their employers to join rival firms or start new ventures. These ex-employees may have access to sensitive information about customers or the former employer's business. In order for covenants in restraint of trade to be upheld by the courts, the restrictions must go no further than reasonable protection of the employer's legitimate interests. Restrictions are more likely to be upheld if they are applied to a specific geographical area. Other factors considered by the court when assessing 'reasonableness' are the nature of the employer's business, the scale of the employer's operations, and the employee's employment history.

Interpretation and construction, Laws, regulations and rules, Contracts, Non-competition agreements, Noncompete agreements, Labor contracts

---

Similar abstracts:

• Abstracts: So much to offer, so far to go. China lifts restrictions on US accountants. Come on the Reds
• Abstracts: Currency risk and country risk in international banking. Currency orders and exchange rate dynamics: an explanation for the predictive success of technical analysis
• Abstracts: International taxation and intrafirm pricing in transnational corporate groups. Towards an organizational theory of the transfer pricing process
• Abstracts: Personal selling and sales management: a relationship marketing perspective. Are you committing marketcide?
• Abstracts: Planning for electronic data interchange. Environment, planning processes, and organizational performance of churches

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.