Wallmart the business

EXPORT MANAGEMENT Barbara Blokker Wal-mart Wal-mart Stores is an irresistible retail force that has yet to meet any immovable objects. Bigger than Carrefour, Royal Ahold and Kroger combined, it is world's # 1 retailer, with more than 4800 stores. Nearly 75% of its stores are in the US, but Wal-mart is expanding internationally; it is # 1 retailer in Canada and Mexico. It owns nearly 38% of Japanese supermarket chain SEIYU. Wal-mart also has operations in Asia, Europe and South America. Wal-mart …

…another part in another country, the price charged for these goods or services is called 'transfer price'. This may be a purely arbitrary figure, meaning by this that it may be unrelated to costs incurred, may be unrelated to operations carried out or to added value. Transfer pricing affects the entire supply chain: from research and development, to manufacturing, marketing, distribution and after-sales service. Tax directors repeatedly say that it is their most important concern.