CHAPTER 1

The International ­Organization

Introduction

As I indicated in the Preface to this book, I have chosen to start by looking into the past to try and understand why we have reached a point where transfer pricing is such a powerful, fractious issue in those organizations engaged in internal international trade. The conflicts this activity creates are both internal and external requiring a broad understanding of the underlying reasons if we are to manage them effectively. So I have chosen, over just a few pages, to look at history to better understand the environment that breeds these disputes. Please bear with me and enjoy the story.

Records show that business- and commerce-related activities were being carried out 3,000–6,000 years ago. ...

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