Bhimani, Horngren,
Datar and Rajan,
Management and Cost Accounting, 5
th
Edition, Instructor’s Manual
© Pearson Education Limited 2012
18.10 Alternative transfer-pricing methods can result in sizeable differences in the reported operating income of divisions indifferent income tax jurisdictions. If these jurisdictions have different tax rates or deductions, the net income of the company as a whole can be affected by choice of the transfer-pricing method.
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