Transfer pricing of intangible property Harmony and discord across five countries

International Journal of Accounting

Volumn 36, Issue 3, 2001, Pages 349-374

  Borkowski, Susan C ^a  

^a LA SALLE UNIVERSITY   (United States)

Author keywords

Intangible assets; Transfer pricing

Indexed keywords

EID: 15844411344     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (4)

1. Benvignati, A. (1985). An empirical investigation of international transfer pricing by US manufacturing firms. In: A. Eden, & L. Eden (Eds.), Multinationals and transfer pricing (pp. 193-211). New York: St. Martin's Press.
2. Grabski, S. (1985). Transfer pricing in complex organizations: a review and integration of recent empirical and analytical research. Journal of Accounting Literature, 4, 33-75.
3. Halperin, R., & Srinidhi, B. (1996). US income tax transfer pricing rules for intangibles as approximations of arm's length pricing. Accounting Review, 71, 61-80 (January 1).
4. Hirshleifer, J. (1956). On the economics of transfer pricing. Journal of Business, 29, 172-184.