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Transfer pricing- changing views in changing times

Transfer pricing- changing views in changing times

The article by Rodgers & Oats (2022), “Transfer pricing: changing views in changing times,” is selected for evaluation under this discussion. This is because transfer pricing is my topic of interest in the discussion of module seven. Therefore, this discussion will delve into summarizing the article and how transfer pricing relates to my future medical sales profession. The article was published in 2021 and is founded on an argument that transfer pricing is a contentious topic that should receive attention from various perspectives. Specifically, the article considers transfer pricing a critical aspect regarding the obligation held by institutions to pay taxes. Transfer pricing allows institutions to avoid taxes, sparking political debates and critique of the concept. As the criticisms against the idea continue to pile up, the need for change has also become evident, as the article argues.

The article conducted a qualitative study to establish the aspects of transfer pricing that should receive attention. The study collected various views regarding transfer pricing from senior transfer pricing professionals to evaluate how the views have changed over time. The study participants were drawn explicitly from the US and UK. The collected data was analyzed through a longitudinal evaluation to draw various facts. The study established that over time, there has been a significant change in how transfer pricing is practiced and its relevance to the accounting profession and tax purposes. As the concept evolves, people have remained resilient in adapting to the changes affecting the idea. The adaptability is projected to continue, whereby tax experts and future accountants are expected to adapt to the transfer pricing that will prevail during their time. The article acknowledges that transfer pricing is a dynamic field that should be applied based on circumstances but with legal boundaries.

When the concept of transfer pricing is evaluated in the light of my future medical sales profession, various aspects are identified. First, it is expected that by the time I start the actual practice in medical sales, the element of transfer pricing will have evolved. Therefore, I will be prepared to be dynamic and accept any changes the concept may have undergone between now and when my practice begins. Second, I will acknowledge the various advantages of mastering transfer pricing. For instance, transfer pricing can be used to avoid taxes within the legal boundaries. In essence, this is an essential aspect of my future profession because the primary purpose of the intended practice will be making profits. Taxes eat into an organization’s profits; therefore, any avenue to reduce the tax load is significant (Kumar et al., 2021). Since this can be gained within the concept of transfer pricing, I will gladly embrace it. Overall, the idea of transfer pricing is crucial to my future profession. The article provides evidence that transfer pricing is an ever-changing subject that will require me to keep upgrading my mastery of the issue to ensure that continued relevance is achieved.


Kumar, S., Pandey, N., Lim, W. M., Chatterjee, A. N., & Pandey, N. (2021). What do we

Know about transfer pricing? Insights from bibliometric analysis. Journal of Business

Research134, 275-287.

Rogers, H., & Oats, L. (2022, January). Transfer pricing: changing views in changing times.

In Accounting Forum (Vol. 46, No. 1, pp. 83-107). Routledge.


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Choose one topic we covered this term. Find a current event or scholarly article related to this topic. Summarize the article and discuss how this concept is used in your current professional role or how you see it could be related to your future profession.

Transfer pricing- changing views in changing times

Transfer pricing- changing views in changing times

Please review the syllabus for discussion requirements. Outside scholarly sources are required. Sources such as Investopedia and Wikipedia are not acceptable. Citations and references in APA format are required. The initial post is due by 11:59 pm Thursday and should be at least 400 words. Respond to 2 classmates.

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