International transfer pricing: Searching for patterns

European Management Journal

Volumn 18, Issue 2, 2000, Pages 216-222

  Elliott, Jamie ^a   Emmanuel, Clive ^a  

^a UNIVERSITY OF GLASGOW   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0042687931     PISSN: 02632373     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0263-2373(99)00093-6     Document Type: Article

References (7)

1. Borkowski S.C. An analysis (meta- and otherwise) of multinational transfer pricing. The International Journal of Accounting. 31(1):1996;39-53.
2. Colbert G.J., Spicer B.H. A multi-case investigation of a theory of the transfer pricing process. Accounting, Organisations and Society. 20(6):1995;423-456.
3. Dunning, J.H. and Pearce, R. (1985) The World's Largest Industrial Enterprises, 1962-1983. London, Gower.
4. Eccles (1985) The Transfer Pricing Problem: A Theory for Practice. Heath, Lexington, MA.
5. Elliott J., (1998) International Transfer Pricing: A Survey of UK and Non-UK Groups. CIMA Publishing.
6. Spicer B.H. Towards an organisational theory of the transfer pricing process. Accounting, Organisations and Society. 13(3):1988;303-322.
7. UNCTAD (1997) World Investment Report - Transnational Corporations, Market Structure and Competition Policy : Overview. United Nations, New York and Geneva.