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

DOI10.1016/J.EJOR.2017.09.004zbMath1403.90289OpenAlexW2754742831MaRDI QIDQ1754061

Se-Youn Jung, Bosung Kim, Kun Soo Park, Sang Hun Park

Publication date: 30 May 2018

Published in: European Journal of Operational Research (Search for Journal in Brave)

Full work available at URL: https://doi.org/10.1016/j.ejor.2017.09.004

zbMATH Keywords

supply chain managementoutsourcingtransfer priceoffshoringarm's length regulation

Mathematics Subject Classification ID

Management decision making, including multiple objectives (90B50) Transportation, logistics and supply chain management (90B06) Production models (90B30)

Related Items (7)

Should a domestic firm carve out a niche in overseas markets? Value of purchasing agents ⋮ Assessing sustainability performance of global supply chains: an input-output modeling approach ⋮ Pricing, coalition stability, and profit allocation in the pull assembly supply chains under competition ⋮ Quality spillover, tariff, and multinational firms' local sourcing strategies ⋮ Competing multinationals' backshoring decisions: tax arbitrage versus production reliability tradeoff ⋮ Managing noncooperative behaviors in large-scale group decision-making: integration of independent and supervised consensus-reaching models ⋮ Impact of the arm's length regulation on a supply chain with asymmetric retailers

Cites Work

• Intrafirm trade, arm's-length transfer pricing rule, and coordination failure
• Impact of taxation on international transfer pricing and offshoring decisions
• Should purchasing activities be outsourced along with production?
• Role of transfer prices in global supply chains with random demands
• The Make-or-Buy Decision in the Presence of a Rival: Strategic Outsourcing to a Common Supplier
• Friction in Related-Party Trade When a Rival Is Also a Customer
• Pricing and the Newsvendor Problem: A Review with Extensions
• Impact of transfer pricing methods for tax purposes on supply chain performance under demand uncertainty
• A global supply chain model with transfer pricing and transportation cost allocation

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