TRANSFER PRICING: OPERATIONAL CONCEPTS
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Abstract
The philosophy of decentralization has been presented as a remedy for the problems that arise with the development of complex organizations. Transfer pricing systems constitute an essential mechanism for achieving the necessary differentiation and, at the same time, coordinating the activities of the different units at a minimum level of integration. In any economic organization where goods and services are exchanged by different responsibility centers, the aforementioned pricing mechanism plays a highly relevant role, not only due to its greater or lesser effectiveness, but also because of the unavoidable use of this management tool.
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