Transfer Pricing Determinants of U.S. Multinationals
AbstractThis paper examines the influence of environmental and firm-specific variables on the selection of international transfer pricing strategies. The primary data were obtained from 164 multinational enterprises by means of a questionnaire. Responses were analyzed by performing factor analysis and constructing a probit model. The findings suggest that legal constraints and firm size are significant determinants in the selection of international transfer pricing strategies by U.S. multinationals.© 1990 JIBS. Journal of International Business Studies (1990) 21, 409–425
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Bibliographic InfoArticle provided by Palgrave Macmillan in its journal Journal of International Business Studies.
Volume (Year): 21 (1990)
Issue (Month): 3 (September)
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- Zeki Dogan & Ali Deran & Ayse Gül Köksal, 2013. "Factors Influencing the Selection of Methods and Determination of Transfer Pricing in Multinational Companies: A Case Study of United Kingdom," International Journal of Economics and Financial Issues, Econjournals, vol. 3(3), pages 734-742.
- Cravens, Karen S., 1997. "Examining the role of transfer pricing as a strategy for multinational firms," International Business Review, Elsevier, vol. 6(2), pages 127-145, April.
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- Akinori Tomohara, 2002. "Externalities of Non-Cooperative Tax Policy in the Globally Integrated Market," Economics Working Paper Archive 476, The Johns Hopkins University,Department of Economics.
- Cravens, Karen S. & Shearon, Winston Jr., 1996. "An outcome-based assessment of international transfer pricing policy," The International Journal of Accounting, Elsevier, vol. 31(4), pages 419-443.
- Jost, Sven P., 2009.
"Transfer Pricing Risk Awareness of Multinational Corporations: Evidence from a Global Survey,"
Working Papers in Economics and Finance
2009-6, University of Salzburg, revised 07 Dec 2009.
- Sven P. Jost, 2009. "Transfer Pricing Risk Awareness of Multinational Corporations - Evidence from a Global Survey," Working Papers 2009-21, Faculty of Economics and Statistics, University of Innsbruck.
- Demirbag, Mehmet & Frecknall-Hughes, Jane & Glaister, Keith W. & Tatoglu, Ekrem, 2013. "Ethics and taxation: A cross-national comparison of UK and Turkish firms," International Business Review, Elsevier, vol. 22(1), pages 100-111.
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