International - Transfer Pricing in the Logistics Sector
- S. Kishore Bilaney
- International Transfer Pricing Journal, 2014 (Volume 21), No 4
- 24 July 2014
The author analyses various business models in the logistics sector, with a special focus on freight-forwarding business and the pricing policy that is typically adopted under each model. Also, necessary guidance is provided on plausible transfer pricing methodologies that may be considered under different models.