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Transfer Pricing Issues

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  • Dworin, Lowell

Abstract

Explains how transfer pricing rules have become a major factor in determining U.S. tax liability of multinational firms. Discusses foreign-owned U.S. corporations, worldwide activity of U.S. multinationals, and the application of formulary methods.

Suggested Citation

  • Dworin, Lowell, 1990. "Transfer Pricing Issues," National Tax Journal, National Tax Association;National Tax Journal, vol. 43(3), pages 285-291, September.
    • Handle: RePEc:ntj:journl:v:43:y:1990:i:3:p:285-91
    DOI: 10.1086/NTJ41788846
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    Citations

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    Cited by:

    1. Alfons Weichenrieder, 2009. "Profit shifting in the EU: evidence from Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(3), pages 281-297, June.
    2. Michaela Roubíčková & Eduard Hyránek & Ladislav Nagy, 2014. "Domestic versus Foreign Companies in the Construction Sector in the Czech Republic and the Slovak Republic [Domácí versus zahraniční společnosti ve stavebnictví v České republice a na Slovensku]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(2), pages 31-40.
    3. Klemm, Rebecca J. & Dwyer, Douglas W. & Brewer, Thomas L., 1995. "Determining appropriate international transfer prices: Economic and administrative rationales for using asset-based profit splits under section 482 of the U.S. tax code," Global Finance Journal, Elsevier, vol. 6(2), pages 111-119.
    4. Hansson, Åsa & Olofsdotter, Karin & Thede, Susanna, 2016. "Do Multinationals Pay Less in Taxes than Domestic Firms? Evidence from the Swedish Manufacturing Sector," Working Papers 2016:17, Lund University, Department of Economics.
    5. Brandstetter, Laura, 2014. "Do Corporate Tax Cuts Reduce International Profit Shifting?," Discussion Papers 2014/10, Free University Berlin, School of Business & Economics.
    6. Brandstetter, Laura, 2014. "Do corporate tax cuts reduce international profit shifting," arqus Discussion Papers in Quantitative Tax Research 162, arqus - Arbeitskreis Quantitative Steuerlehre.
    7. Peter C. Dawson & Stephen M. Miller, 2009. "International Transfer Pricing for Goods and Intangible Asset Licenses in a Decentralized Multinational Corporation: Review and Extensions," Working Papers 0901, University of Nevada, Las Vegas , Department of Economics.

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