Transfer Pricing by the Canadian Oil Industry: A Company Analysis
AbstractThe Canadian oil industry has been the subject of several debates with respect to charges of transfer pricing. On the basis of a large data set, which includes all oil shipments into the US and Canada from 1974-84, the first direct test of manipulative transfer pricing, based on actual company behaviour, is performed. Particular attention is paid to the multicollinearity problem which arises in this context. Through regression analysis it emerges that the six largest Canadian affiliates of multinational corporations paid crude-oil import prices which were generally equal to or lower than prices of third-party transactions for a country in a given year. This is a fairly robust result which highlights the existence of manipulative transfer pricing. In the present case, the practice was beneficial to Canada.
Download InfoTo our knowledge, this item is not available for download. To find whether it is available, there are three options:
1. Check below under "Related research" whether another version of this item is available online.
2. Check on the provider's web page whether it is in fact available.
3. Perform a search for a similarly titled item that would be available.
Bibliographic InfoPaper provided by Laval - Recherche en Energie in its series Papers with number 9302.
Length: 25 pages
Date of creation: 1993
Date of revision:
Contact details of provider:
Postal: UNIVERSITE LAVAL, GREEN, DEPARTEMENT D'ECONOMIQUE, QUEBEC G1K 7P4.
Phone: (418) 656-2096
Fax: (418) 656-7412
Web page: http://www.green.ecn.ulaval.ca/
More information through EDIRC
pricing ; petroleum industry;
Other versions of this item:
- Jean-Thomas Bernard & Eric Genest-Laplante, 1996. "Transfer pricing by the Canadian oil industry: a company analysis," Applied Economics Letters, Taylor & Francis Journals, vol. 3(5), pages 333-340.
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- Borkowski, Susan C., 1997. "Factors affecting transfer pricing and income shifting (?) between Canadian and U.S. transnational corporations," The International Journal of Accounting, Elsevier, vol. 32(4), pages 391-415.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Thomas Krichel).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.