The Intersection of Transfer Pricing and Supply Chain Management: A Developing Country’s Perspective

Abstract

Transfer pricing and supply chain management are pivotal aspects of multinational enterprises (MNEs) operating in developing countries. This paper explores the intricate relationship between transfer pricing and supply chain management, particularly in the context of developing nations. With a focus on the regulatory landscape, economic implications, and practical strategies, this study highlights the challenges and opportunities that arise from managing these two components effectively. The findings suggest that a strategic approach to transfer pricing can enhance supply chain efficiency, reduce tax liabilities, and promote sustainable development in emerging markets. The paper concludes by offering recommendations for policymakers and practitioners to align transfer pricing practices with broader supply chain objectives.