经济合作与发展组织（OECD）于1979年公布了《转让定价与跨国公司》（Transfer Pricing and Multinational Enterprises）的报告，对确定无形资产的正常交易价格的方法做出了明确的规定。
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此外，本课程分析了关键管理会计论题，如：跨国公司系统与外汇方面的控制、公司转让定价和质量会计。
Furthermore, the course analyses key management accounting topics such as multinational systems and control in the context of foreign exchange, company transfer pricing and accounting for quality.
据估计，有近50%的跨国公司在华企业承认在与母公司和其他子公司交易时，使用了转让定价。
It is said that almost 50% Multinational Corporation admitted they had adopted transfer pricing when they traded with their subsidiary company.
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