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The implementation of transfer pricing for a strategic business advantage
Mini Dissertation (MBA)--University of Pretoria, 2015.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2016
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| _version_ | 1867613560377442304 |
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| access_status_str | Open Access |
| author2 | Birtch, Matthew |
| author_browse | Birtch, Matthew |
| author_facet | Birtch, Matthew |
| collection | Thesis |
| dc_rights_str_mv | © 2016 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria |
| description | Mini Dissertation (MBA)--University of Pretoria, 2015. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/52307 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:38:04.955Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2016 |
| publishDateRange | 2016 |
| publishDateSort | 2016 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/52307 The implementation of transfer pricing for a strategic business advantage Birtch, Matthew ichelp@gibs.co.za Rupnarain, Jyoti UCTD Mini Dissertation (MBA)--University of Pretoria, 2015. The aim of this study was to investigate the impact of transfer pricing strategy and performance in terms of how this provides for a strategic business advantage. A further aim was to assess the extent that transfer pricing is primarily tax-driven or business strategy-driven. The reason for choosing this research problem was based on the gap that exists in the theory and literature on the link between transfer pricing being utilised strategically for a multinational. This study was best served as a single quantitative exploratory case study to gain an understanding of how the implementation of transfer pricing can provide for a strategic business advantage. The non-probability sampling technique of judgment (purposive) sampling was used for this study in which primary data was collected. Relevant statistical analyses was performed in order to answer the research questions and involved descriptive statistics as well as correlation analysis. Based on the findings it was confirmed that transfer pricing is considered to be part of the business strategy in the Process Automation division at ABB. However, it was not confirmed that ABB has a unique global environment for transfer pricing nor a unique country level environment for transfer pricing. There was agreement that it is beneficial for transfer prices to be set by a centralised control system. pa2016 Gordon Institute of Business Science (GIBS) MBA Unrestricted 2016-05-04T13:45:27Z 2016-05-04T13:45:27Z 2016-03-30 2015 Mini Dissertation Rupnarain, J 2015, The implementation of transfer pricing for a strategic business advantage, MBA Mini-dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/52307> GIBS http://hdl.handle.net/2263/52307 en © 2016 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria application/pdf University of Pretoria |
| spellingShingle | UCTD The implementation of transfer pricing for a strategic business advantage |
| title | The implementation of transfer pricing for a strategic business advantage |
| title_full | The implementation of transfer pricing for a strategic business advantage |
| title_fullStr | The implementation of transfer pricing for a strategic business advantage |
| title_full_unstemmed | The implementation of transfer pricing for a strategic business advantage |
| title_short | The implementation of transfer pricing for a strategic business advantage |
| title_sort | implementation of transfer pricing for a strategic business advantage |
| topic | UCTD |
| url | http://hdl.handle.net/2263/52307 |