Do Multinational Companies Have Effective Transfer Pricing Systems of Intangible Assets and E-Commerce?
The International Journal of Commerce and Management, 19(2), 115-126., September 2009
Wagdy Abdallah, Ph.D.
Department of Accounting and Taxation
The purpose of this paper is to investigate the way that
multinational companies can design effective transfer pricing systems
of intangible assets with special consideration of the effect of
e-commerce within the restricted regulations of tax authorities of
American and Foreign governments.