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The transfer pricing concerns of developed and developing countries

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  • Borkowski, Susan C.
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    File URL: http://www.sciencedirect.com/science/article/B6W4P-45YCT22-H/2/32edf96edbfa645bcd04f10e931da898
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    Article provided by Elsevier in its journal The International Journal of Accounting.

    Volume (Year): 32 (1997)
    Issue (Month): 3 ()
    Pages: 321-336

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    Handle: RePEc:eee:accoun:v:32:y:1997:i:3:p:321-336

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    Web page: http://www.elsevier.com/locate/inca/620179

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    1. Grubert, Harry & Mutti, John, 1991. "Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making," The Review of Economics and Statistics, MIT Press, vol. 73(2), pages 285-93, May.
    2. David Harris & Randall Morck & Joel B. Slemrod, 1993. "Income Shifting in U.S. Multinational Corporations," NBER Chapters, in: Studies in International Taxation, pages 277-308 National Bureau of Economic Research, Inc.
    3. Hines, J.R. & Rice, E.M., 1990. "Fiscal Paradise: Foreign Tax Havens And American Business," Papers 56, Princeton, Woodrow Wilson School - Discussion Paper.
    4. Harry Grubert & Timothy Goodspeed & Deborah L. Swenson, 1993. "Explaining the Low Taxable Income of Foreign-Controlled Companies in the United States," NBER Chapters, in: Studies in International Taxation, pages 237-276 National Bureau of Economic Research, Inc.
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    Cited by:
    1. Hammami, Ramzi & Frein, Yannick & Hadj-Alouane, Atidel B., 2009. "A strategic-tactical model for the supply chain design in the delocalization context: Mathematical formulation and a case study," International Journal of Production Economics, Elsevier, vol. 122(1), pages 351-365, November.
    2. Hammami, Ramzi & Frein, Yannick & Hadj-Alouane, Atidel B., 2008. "Supply chain design in the delocalization context: Relevant features and new modeling tendencies," International Journal of Production Economics, Elsevier, vol. 113(2), pages 641-656, June.

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