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Transfer-Pricing by Multinational Manufacturing Firms

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  • Lall, Sanjaya

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  • Lall, Sanjaya, 1973. "Transfer-Pricing by Multinational Manufacturing Firms," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 35(3), pages 173-195, August.
  • Handle: RePEc:bla:obuest:v:35:y:1973:i:3:p:173-95
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    Citations

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    Cited by:

    1. James R. Hines, Jr., 1996. "Tax Policy and the Activities of Multinational Corporations," NBER Working Papers 5589, National Bureau of Economic Research, Inc.
    2. Chan, K. Hung & Chow, Lynne, 1997. "An empirical study of tax audits in China on international transfer pricing," Journal of Accounting and Economics, Elsevier, vol. 23(1), pages 83-112, May.
    3. Naujoks, Petra & Schmidt, Klaus-Dieter, 1995. "Foreign direct investment and trade in transition countries: Tracing links," Kiel Working Papers 667, Kiel Institute for the World Economy (IfW).
    4. 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.
    5. Jean-Thomas Bernard & Robert Weiner, 1990. "Multinational Corporations, Transfer Prices, and Taxes: Evidence from the U.S.Petroleum Industry," NBER Chapters,in: Taxation in the Global Economy, pages 123-160 National Bureau of Economic Research, Inc.
    6. Schmidt, Klaus-Dieter, 1995. "Motives of large multinationals investing in small transition countries: A literature review," Kiel Working Papers 668, Kiel Institute for the World Economy (IfW).
    7. Andrew B. Bernard & J. Bradford Jensen & Peter K. Schott, 2006. "Transfer Pricing by U.S.-Based Multinational Firms," NBER Working Papers 12493, National Bureau of Economic Research, Inc.
    8. Chan, K. Hung & Lo, Agnes W. Y., 2004. "The influence of management perception of environmental variables on the choice of international transfer-pricing methods," The International Journal of Accounting, Elsevier, vol. 39(1), pages 93-110.
    9. Buckley, Peter J., 2016. "Alan Rugman and internalisation theory," International Business Review, Elsevier, vol. 25(3), pages 753-757.
    10. Kimberly A. Clausing, 2000. "The Impact of Transfer Pricing on Intrafirm Trade," NBER Chapters,in: International Taxation and Multinational Activity, pages 173-200 National Bureau of Economic Research, Inc.
    11. Jamuna Agarwal, 1980. "Determinants of foreign direct investment: A survey," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 116(4), pages 739-773, December.
    12. Groß, Martin, 1986. "Intrafirm trade with ASEAN countries by Japanese and US multinational corporations," Kiel Working Papers 273, Kiel Institute for the World Economy (IfW).
    13. Michael P Devereux, 2007. "The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence," Working Papers 0702, Oxford University Centre for Business Taxation.
    14. Naujoks, Petra & Schmidt, Klaus-Dieter, 1995. "Foreign direct investment and trade in transition countries: Tracing links – A sequel," Kiel Working Papers 704, Kiel Institute for the World Economy (IfW).
    15. Gilroy, Bernard Michael, 1987. "The role of intra-firm trade," MPRA Paper 18039, University Library of Munich, Germany.
    16. Mario Zejan, 1989. "Intra-firm trade and Swedish multinationals," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 125(4), pages 814-833, December.
    17. Clausing, Kimberly A., 2003. "Tax-motivated transfer pricing and US intrafirm trade prices," Journal of Public Economics, Elsevier, vol. 87(9-10), pages 2207-2223, September.
    18. Md. Nurul Amin & Tetsushi Sonobe, 2013. "The success of the industrial development policy in the pharmaceutical industry in Bangladesh," GRIPS Discussion Papers 13-07, National Graduate Institute for Policy Studies.
    19. Kashlak, Roger, 1998. "Establishing financial targets for joint ventures in emerging countries: A conceptual model," Journal of International Management, Elsevier, vol. 4(3), pages 241-258, November.
    20. Jellal, Mohamed, 2015. "Pouvoir syndical et régulation des firmes multinationales
      [Trade union power and regulation of multinational firms]
      ," MPRA Paper 64830, University Library of Munich, Germany.
    21. 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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