Offshoring and outsourcing in a global supply chain: Impact of the arm’s length regulation on transfer pricing

2018 ◽  
Vol 266 (1) ◽  
pp. 88-98 ◽  
Author(s):  
Bosung Kim ◽  
Kun Soo Park ◽  
Se-Youn Jung ◽  
Sang Hun Park
2019 ◽  
Vol 39 ◽  
pp. 1715-1723
Author(s):  
Qian Huang ◽  
Jiahua Weng ◽  
Shunichi Ohmori ◽  
Kazuho Yoshimoto

2019 ◽  
Vol 04 (01) ◽  
pp. 1850020 ◽  
Author(s):  
Rongyao Zhang ◽  
Kan Wang

An inimitable global supply chain would provide multinational enterprises (MNEs) competitive advantage and transfer pricing strategy to coordinate the relationship between the facilities within the global value chain. In this paper, we present a framework of multi-echelon global supply chain consisting of supplier, manufacturer and a distribution center which enables the MNEs to coordinate the facilities within the value chain based on the maximization total profits theory. An optimal model is established to describe how the transfer price affects the performance of the global supply chain. Through the numerical analysis, we find that the network of global supply chain positively affects the total performance of MNEs and transfer price strategy as a kind of coordinate method which impacts the total profit of the global supply chain.


2010 ◽  
Vol 202 (3) ◽  
pp. 864-879 ◽  
Author(s):  
Sylvain Perron ◽  
Pierre Hansen ◽  
Sébastien Le Digabel ◽  
Nenad Mladenović

Sign in / Sign up

Export Citation Format

Share Document