International Business: a case of abusive transfer pricing

This essay is intended as an exploratory investigation to determine whether international transfer prices were abusively established at a multinational company during the period 1988-1996. Four different ethical frameworks are analyzed. Most of them draw vague conclusions. One, however, specifically addresses the central question and confirms the thesis that the multinational company was acting unethically. Next, some recommendations are offered on how the multinational company, as well as for management in general, should have handled this and similar situations.

Autorentext

Marcelo Baro works as professor and researcher. He teaches communication and international business at different universities. He publishes scientific papers as well as book chapters and other academic materials.