Transfer-Pricing and LDCs: Some Problems of Investigation

  • Sanjaya Lall


This paper intends to review some of the main problems which arise for developing host countries in the investigation of transfer-pricing of commodity trade by transnational corporations (TNCs) in manufacturing industry. It concentrates on the pricing of intra-firm trade (i.e. trade between associated units of a company operating in several countries), but part of the analysis will also be relevant to the pricing of inter-firm trade (between unrelated parties) by TNCs in developing countries.


Host Country Multinational Corporation Parent Company Transfer Price Monopoly Power 
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© Sanjaya Lall 1980

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  • Sanjaya Lall

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