Abstract

With the development of global economic integration trend, multinational corporations have already become the main body of economic activity in the world today, and the transferring price of the multinational corporations have already become the most attractive business secret weapon in the multinational corporations operating. At first, the paper discusses the definition, species and roles of the multinational corporations then analyses the motivation of the multinational corporations using transferring price. At last, the paper proposes the suggestions to consummate management mechanism of transferring price, based on analyzing the harm for the multinational corporations to misuse the transferring price.

This work is licensed under a Creative Commons Attribution 4.0 License.