Český finanční a účetní časopis 2007(2):82-85 | DOI: 10.18267/j.cfuc.225

Discussion about Ex Post and Ex Ante Transfer Prices Adjustments

Vlastimil Roun
Ing. Vlastimil Roun, Ph.D. - odborný asistent; Katedra manažerského účetnictví, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <roun@vse.cz>.

This article focuses on impact of strict transfer price regulations on the firm behavior. The model comparing profit allocation behavior of the firm under strict transfer price regulation with the firm having more discretion shows that strict transfer price policy does not guarantee higher tax revenue. Regardless of transfer price method, comparable uncontrolled price or comparable profit method.

Keywords: Transfer Price; Comparable Uncontrolled Price; Comparable Profit Method.
JEL classification: M41

Published: June 1, 2007  Show citation

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Roun, V. (2007). Discussion about Ex Post and Ex Ante Transfer Prices Adjustments. Czech Financial and Accounting Journal, 2007(2), 82-85. doi: 10.18267/j.cfuc.225
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    References

    1. Smith, M. J. (2002): Ex Ante and Ex Post Discretion over Arm's Length Transfer Prices. Accounting Review, 2002, roč. 77, č. 1, s. 161-184. Go to original source...

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