THE ROLE OF INTERNATIONAL ACCOUNTANTS IN TRANSFER PRICING
ABSTRACT
This research aims to investigate (1) the responsibilities of international accountants in the implementation of transfer pricing policies, (2) the challenges faced in maintaining compliance with global transfer pricing regulations, and (3) the impact of transfer pricing on multinational corporations' financial performance. A survey research design is justified to gather insights from a broad spectrum of international accountants working in transfer pricing. Using Taro Yamane's formula, a sample size of 350 respondents was selected, ensuring robust and representative data. The case study is conducted in Port Harcourt, Nigeria, given its prominence in the oil and gas sector, which heavily relies on transfer pricing. The reliability coefficient score of the survey instrument is 0.88, reflecting high reliability. Findings indicate that international accountants are crucial in ensuring regulatory compliance, mitigating risks, and optimizing inter-company pricing strategies. The study recommends enhanced training programs for accountants on transfer pricing regulations and the adoption of comprehensive transfer pricing documentation practices to improve transparency and compliance.
ABSTRACT
Drug abuse, equally known as substance abuse, is the use of a substance usually for non-medical purposes which...
Abstract: THE ROLE OF COST ACCOUNTING FOR GOVERNMENT CONTRACTS AND PROJECTS
This research investigates the role of cost accounting in man...
Background Of The Study
Over the last few decades, the phenomenon of child labour has become prominent globally with ser...
ABSTRACT
As a result of interactions between individuals, it is normal for dispute to arise. Islamic Law had provided the procedures thro...
ABSTRACT: This research explored the role of play-based learning in early...
ABSTRACT
Three multimix complementary diets were prepared from local foodstuffs i.e. maize (Zea mays), acha grain (Digitaria exilis) rice...
ABSTRACT
The tax regime of small and medium business enterprises was a snow ball of international agitation specially international monet...
BACKGROUND OF THE STUDY
Banks and financial Institutions are the most acceptable versatile, delicate .and popular forms of the present da...
ABSTRACT
This research on Investigative journalism: A means of conflict resolution is conducted to determine the role of...
ABSTRACT
The continuous industrial development in Nigeria has resulted in the generation of industrial wastewaters. Thwastewaters a...