The transfer pricing concerns of developed and developing countries

International Journal of Accounting

Volumn 32, Issue 3, 1997, Pages 321-336

  Borkowski, Susan C ^a  

^a LA SALLE UNIVERSITY   (United States)

Author keywords

International tax issues; Transfer pricing

Indexed keywords

EID: 0007106018     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0020-7063(97)90014-5     Document Type: Article

References (4)

1. Abdallah, W. 1989. International Transfer Pricing Policies: Decision-Making Guidelines for Multinational Companies. Westport CT: Quorum Books.
2. Borkowski, S. 1992. "Organizational and International Factors Affecting Multinational Transfer Pricing." Advances in International Accounting, 5: 173-192.
3. _. 1996. "Advance Pricing (Dis)Agreements: Differences in Tax Authority and Transnational Corporation Opinions." International Tax Journal, 22(3): 23-34.
4. Grubert, H. and J. Mutti. 1991. "Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making." Review of Economics and Statistics, 73(2): 285-293.