Grey Markets and Transfer Pricing - Intertax View Grey Markets and Transfer Pricing by - Intertax Grey Markets and Transfer Pricing 38 11

This article proposes transfer pricing strategies to help multinationals alleviate the problem of grey markets by introducing the tax dimension to pricing decisions of companies. This article not only explores strategies that involve direct transfer price adjustments through the comparable uncontrolled price (CUP) method but also examines alternative strategies using indirect adjustments to a transfer price through the resale price and cost plus methods when the effects of both price arbitrage and tax arbitrage are considered.

Intertax