TY  - BOOK
AU  - Nieckels,Lars
TI  - Transfer pricing in multinational firms: a heuristic programming approach and a case study 
SN  - 0047015084 (Halsted Press)
AV  - HD69.I7 N49 1976b
U1  - 338.8'8 
PY  - 1976///
CY  - Stockholm, New York
PB  - Almqvist & Wiksell International, Halsted Press
KW  - International business enterprises
KW  - Transfer pricing
KW  - Heuristic programming
N1  - Includes index; Includes bibliographical references: p. 177-181
N2  - This book examines resource allocation and transfer price problem in a centralised multinational firm in order to optimize both, including the costs of taxes and duties. Discusses the characteristics of multinationals, reviews traditional transfer pricing, and describes three models of a multinational firm facing resource allocation and transfer price problems. A heuristic solution procedure is then described and ways of determining its closeness to the global optimum are outlined. This solution procedure is then applied to a company in the textile industry. The conclusion and summary emphasises the treatment of transfer prices as real decision variables
ER  -