The transfer pricing, literature indicates that an investigation of some aspects of this subject could usefully be undertaken in order to contribute to the understanding of transfer pricing in both domestic and international markets. This study aims at exploring the current state of transfer pricing practice and establishing the importance attached to the ranking of transfer pricing determinants (i. e. objectives and environmental variables) and the extent to which the ranking varies across markets, industry, and according to the transfer pricing method used. It also seeks to discover interrelationship among the transfer pricing determinants in order to produce a reduced set of basic factors. Lastly, it aims at evaluating the relationship between transfer pricing determinants and transfer pricing methods and at discovering a means of predicting the latter from the company's perception of the relative importance of these determinants. To achieve the above objectives, an empirical study covering both domestic and international markets was undertaken in UK companies. The conclusions are concerned with transfer pricing policy, methods currently used, and problems apparent in practice. The overall ranking-by survey respondents of the transfer pricing determinants is given as well as the results of tests of certain hypotheses which relate to this ranking. The transfer pricing determinants used in the survey for domestic and international. markets (twelve and twenty respectively) have been reduced by Factor Analysis to four and six factors. The study made use of the results to obtain measures of the ranking of discovered factors. Finally, the relationship between the transfer pricing determinants and transfer pricing methods was quantitatively evaluated in the form of a set of classification functions by using Multi-Discriminant Analysis. The classification functions are able to predict the transfer pricing method actually used in companies with an acceptable degree of success. The study's results have been reviewed with a small number of senior managers who are involved in establishing transfer pricing policy within their companies. / Egyptian Government and Al-Azher University

The transfer pricing, literature indicates that an investigation of some aspects of this subject could usefully be undertaken in order to contribute to the understanding of transfer pricing in both domestic and international markets. This study aims at exploring the current state of transfer pricing practice and establishing the importance attached to the ranking of transfer pricing determinants (i. e. objectives and environmental variables) and the extent to which the ranking varies across markets, industry, and according to the transfer pricing method used. It also seeks to discover interrelationship among the transfer pricing determinants in order to produce a reduced set of basic factors. Lastly, it aims at evaluating the relationship between transfer pricing determinants and transfer pricing methods and at discovering a means of predicting the latter from the company's perception of the relative importance of these determinants. To achieve the above objectives, an empirical study covering both domestic and international markets was undertaken in UK companies. The conclusions are concerned with transfer pricing policy, methods currently used, and problems apparent in practice. The overall ranking-by survey respondents of the transfer pricing determinants is given as well as the results of tests of certain hypotheses which relate to this ranking. The transfer pricing determinants used in the survey for domestic and international. markets (twelve and twenty respectively) have been reduced by Factor Analysis to four and six factors. The study made use of the results to obtain measures of the ranking of discovered factors. Finally, the relationship between the transfer pricing determinants and transfer pricing methods was quantitatively evaluated in the form of a set of classification functions by using Multi-Discriminant Analysis. The classification functions are able to predict the transfer pricing method actually used in companies with an acceptable degree of success. The study's results have been reviewed with a small number of senior managers who are involved in establishing transfer pricing policy within their companies.

La commande publique et la contribution au développement durable relèvent a priori de deux logiques distinctes. D’un côté, les marchés publics ont pour fonction de répondre aux besoins des personnes publiques. De l’autre, la contribution au développement durable dépend traditionnellement d’actes juridiques non contractuels. Pourtant, les personnes publiques recourent de plus en plus aux contrats de la commande publique pour engager des politiques publiques de développement durable.La présente recherche identifie ce phénomène et démontre que ces contrats à objet de développement durable participent d’une modification de la fonction de la commande publique. Dès lors, ils deviennent des instruments de l’action environnementale et sociale des personnes publiques. Ce changement majeur de la fonction de l’achat public est renforcé par l’adoption des directives communautaires sur les marchés publics du 26 février 2014 et s’inscrit dans le cadre de la définition renouvelée du marché intérieur. Partant, la réussite d’une telle évolution implique nécessairement d’être accompagnée d’une réforme contentieuse afin de donner toute son efficience à cette ouverture de la commande publique aux politiques de développement durable. Plus encore, il sera démontré que cette régénération de la commande publique dépasse l’objet de développement durable et s’élargit à la mise en œuvre d’autres politiques publiques. L’ensemble du droit de la commande publique s’en trouve ainsi affecté / Public procurement and contribution to sustainability come, seemingly, from two distinct logics. On one hand, public markets function to meet the needs of public citizens. On the other hand, contribution to sustainability is traditionally dependent on legal, and not contractual, acts. However, public citizens increasingly use public procurement contracts to affect public policy on sustainability.This research identifies this phenomenon and shows that these contracts relating to sustainability are similar to a modification of the function of public procurement. Subsequently, they become instruments of environmental and social action for public citizens. This major change in the function of public buying is reinforced by the communal directives on public markets dated 26th of February 2014 and is recorded in the renewed definition of the domestic market. The success of this evolution necessarily implies a need for it to be accompanied by a legal reform in order for the complete efficiency of this opening up of public procurement to sustainability policies to be reached. Furthermore, this research will show that this regeneration of public procurement goes further than sustainability and reaches more widely into the sphere of other public policies. The whole body of public procurement law is as such affected