Transfer pricing and supply chain are important considerations for corporations in tax planning. In recent decades, the economy has become more globalized. Corporations have started operating in different jurisdictions with various taxation rates and laws, creating opportunities for multinational firms to minimize the tax burden through determining transfer prices for products traded between subsidiaries in different countries. Moreover, a corporation's strategy on transfer pricing has impact on the operational and financial performance not only of itself, but also of the whole supply chain. The speaker will discuss the recent research findings by accounting and management scholars on the interrelationship among taxation, transfer pricing, and supply chain and the insight and relevance to the accounting and business practitioners.
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