Trade, multinationals, and transfer pricing regulations

Canadian Journal of Economics

Volumn 32, Issue 3, 1999, Pages 817-834

  Schjelderup, Guttorm ^a   Weichenrieder, Los Alfons J ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

INTERNATIONAL TRADE; MULTINATIONAL ENTERPRISE; PROTECTIONISM; THEORETICAL STUDY; TRADE POLICY;

EID: 0032860605     PISSN: 00084085     EISSN: None     Source Type: Journal    
DOI: 10.2307/136452     Document Type: Article

References (19)

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3. Diewert, Erwin W. (1985) 'Transfer pricing and economic efficiency,' in Multinationals and Transfer Pricing, ed. A.M. Rugman and L. Eden (New York: St Martin's Press)
4. Dunning, John H., ed., (1985) Multinational Enterprise, Economic Structure and International Competitiveness (Chister: Whiley)
5. Eden, Lorraine A.B. (1985) 'The microeconomics of transfer pricing,' in Multinationals and Transfer Pricing, ed. A.M. Rugman and L. Eden (New York: St Martin's Press)
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11. _ (1982) 'Systems of taxation of multinational firms under exchange risk,' Southern Economic Journal 48, 437-48
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13. _ (1989) 'Perverse intra-firm trade,' Southern Economic Journal 56, 233-5
14. _ (1990) 'Multinational firms and government revenues,' Journal of Public Economics 42, 135-47
15. _ (1995) 'Minority ownership, deferral, perverse intrafirm trade and tariffs,' International Economic Journal 9, 19-37
16. Morrison, Philip D. (1993) 'US transfer pricing policy: prospects for continuing controversy,' Intertax 1993, 62-75
17. OECD (1994) Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations: Discussion Draft of Part 1 (Paris: OECD)
18. Samuelson, Larry (1982) 'The multinational firm with arm's length transfer price limits,' Journal of International Economics 13, 365-74
19. Weichenrieder, Alfons J. (1995) Besteuerung und Direktinvestition (Tübingen: Mohr)