Ex ante and ex post discretion over arm's length transfer prices

Accounting Review

Volumn 77, Issue 1, 2002, Pages 161-184

  Smith, Michael J ^a  

^a DUKE UNIVERSITY   (United States)

Author keywords

Multinational firm; Regulation; Tax; Transfer price

Indexed keywords

EID: 0036003616     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2002.77.1.161     Document Type: Review

References (12)

1. Clinton sets sights on foreign companies
2. The theory and practice of corporate finance: Evidence from the field
3. The effects of the U.S. income tax regulations' transfer pricing rules on allocative efficiency
4. U.S. income tax tranfer pricing rules for intangibles as approximations of arm's length pricing
5. Distortions caused by the use of arm's length transfer prices
6. A great American rip-off: Phony pricing helps foreign firms evade U.S. taxes
7. Endogenous transfer pricing and the effects of uncertain regulation
8. The multinational firm with arm's length transfer price limits
9. Investment incentives and the corporate income tax
10. Relationship-specific investments and the transfer-pricing paradox