Complex capital structures are a particular organizational form of business entities in a developed market economy. An important element of their internal financial links are transfer prices. Transfer pricing policy affects in different ways the transactions made between related parties, and varies depending on the decisional discretion of individual responsibility centers. Managers of decision- -making centers aim at determining such a transfer price which will enable them to achieve own benefits, which often leads to conflict of interests and individual aims with aims of whole complex capital structure. This article is an attempt to assess methods and principles of setting optimal transfer pricing from the viewpoint of internal decision-making centers’ aims as well as whole complex capital structure with the assessment of its efficiency impact.
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