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振替価格の実務の考察―NACAの調査報告を中心に―
https://oiu.repo.nii.ac.jp/records/1048
https://oiu.repo.nii.ac.jp/records/1048061c5986-4b3f-4765-9db2-a7f16a06d37e
名前 / ファイル | ライセンス | アクション |
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33-1-037 (1.0 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2019-11-07 | |||||
タイトル | ||||||
タイトル | 振替価格の実務の考察―NACAの調査報告を中心に― | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Transfer Pricing Practices ― Focusing on NACA Research report ― | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 事業部制組織 / 振替価格 / 振替価格実務 | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
尾花, 忠夫
× 尾花, 忠夫 |
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抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | The purpose of this paper is to investigate transfer pricing practices in the 1940s and 1950s. In order to consider the transfer pricing practices in the early days, we will consider GM practices and the National Association of Cost Accountants (NACA) research report. The problem of transfer pricing arose from the divisional organization previously established within GM. Then, from the report on 40 companies surveyed by the NACA, we will consider how transfer pricing was used at that time. In the case of GM, the NACA survey clearly shows the company’s transfer pricing practices and also the need to employ them at that time. | |||||
書誌情報 |
国際研究論叢 : 大阪国際大学紀要 en : OIU journal of international studies 巻 33, 号 1, p. 37-55, 発行日 2019-10-31 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 09153586 | |||||
ページ属性 | ||||||
値 | P | |||||
記事種別(日) | ||||||
値 | 論文 | |||||
記事種別(英) | ||||||
言語 | en | |||||
値 | Article | |||||
表示順 | ||||||
値 | 3 |