Show simple item record

dc.contributor.authorNjoroge, Joseph B
dc.date.accessioned2013-11-13T07:28:33Z
dc.date.available2013-11-13T07:28:33Z
dc.date.issued2013-10
dc.identifier.citationNjoroge,Joseph B.,October,2013.Relationship Between Transfer Pricing Techniques And Their Level Of Implementation: A Case Of Multinational Companies In Kenya.en
dc.identifier.urihttp://erepository.uonbi.ac.ke:8080/xmlui/handle/123456789/58815
dc.description.abstractA study conducted by Lantz (2009) stated that there are a number of administrative challenges that are faced in the implementation of transfer pricing techniques some of which include transfer pricing risks which are among the largest tax risks that tax administrations have to manage, the cases involving transfer pricing are so complex and involve extensive fact gathering leading to settlement of such cases after a long period of time. The objectives of the study were to determine the transfer pricing techniques adopted by Multinational companies in Kenya and also to determine the level of transfer pricing techniques implementation by Multinational companies in Kenya. A survey research design was used. The population of the study was all the forty five Multinational corporations with headquarters in Kenya as per appendix one attached. This study used both structured / closed ended and unstructured / open ended questionnaires. To test the relationship between the variables (transfer pricing techniques and challenges faced in their implementation), the study adopted both descriptive and inferential analysis. From the study findings majority indicated that the most commonly used transfer pricing techniques is cost-based transfer pricing and that the most approach to resolving the transfer pricing conflicts is that goods can be transferred between the divisions at a variable cost with profit to the supplier provided by a periodic charge. The study recommends that multinational companies should consider implementation the transfer pricing techniques to minimize the associated costs and that the challenges involved in transfer pricing techniques should be taken in to consideration by the concerned management team to reduce the unplanned losses that may occur during implementation phase.en
dc.language.isoenen
dc.publisherUniversity of Nairobien
dc.titleRelationship Between Transfer Pricing Techniques And Their Level Of Implementation: A Case Of Multinational Companies In Kenyaen
dc.typeThesisen
local.publisherCollege of Humanities and Social Sciencesen


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record