Methods used to determine transfer prices

The three graphs below were created using Google’s graphing tools.

These horizontal bar graphs show the preference for setting prices for transfer pricing purposes for approximately 875 multinational enterprises.

The data in the graphs was taken from an Ernst & Young survey of the multinational enterprises on transfer pricing procedures and practices.  You can gain access to the results of the survey by clicking here (PDF file).  

Data on the graphs and in the survey report should be useful to companies operating in more than one country.  Government transfer pricing taxation policies for many countries are provided.