Transfer Pricing Issues Surrounding Outokumpu Ab & Its Subsidiaries: Strategies and Practice

Research Problem: The main research problem is ?How Outokumpu arrives at the best transfer pricing in the light of two factors such as economic and legal?? Abstract: Transfer pricing concept of international business is highlighted, explained & analysed in the light of the Multinational Company namely ?Outokumpu. To find out the transfer pricing approach used by a multinational corporation and to determine the acceptance of this transfer pricing strategy to the OECD Transfer Pricing Guidelines, as well as pertinent Finish and Swedish laws. Our prime concern is to justify the context and we have followed the exploratory research in conducting our research study. We used qualitative research method and we conducted our interviews by producing open-ended and in-depth questions. The conclusion of the book indicates that Outokumpu leans towards market oriented transfer pricing strategy. The company dutifully complies with all the rules and regulations imposed by OECD guidelines and within the countries where it operates. Target Group: The results of the study shall be communicated to Outokumpu. The study can also be used for students and researchers specializing in this area of research.