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A general unconstrained model for transfer pricing in multinational supply chains

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  • Villegas, F.
  • Ouenniche, J.

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  • Villegas, F. & Ouenniche, J., 2008. "A general unconstrained model for transfer pricing in multinational supply chains," European Journal of Operational Research, Elsevier, vol. 187(3), pages 829-856, June.
  • Handle: RePEc:eee:ejores:v:187:y:2008:i:3:p:829-856
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    References listed on IDEAS

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    1. Gjerdrum, Jonatan & Shah, Nilay & Papageorgiou, Lazaros G., 2002. "Fair transfer price and inventory holding policies in two-enterprise supply chains," European Journal of Operational Research, Elsevier, vol. 143(3), pages 582-599, December.
    2. William J. Baumol & Tibor Fabian, 1964. "Decomposition, Pricing for Decentralization and External Economies," Management Science, INFORMS, vol. 11(1), pages 1-32, September.
    3. L. W. Copithorne, 1971. "International Corporate Transfer Prices and Government Policy," Canadian Journal of Economics, Canadian Economics Association, vol. 4(3), pages 324-341, August.
    4. Lasfer, M. Ameziane, 1996. "Taxes and dividends: The UK evidence," Journal of Banking & Finance, Elsevier, vol. 20(3), pages 455-472, April.
    5. Lorraine A. B. Eden, 1978. "Vertically Integrated Multinationals: A Microeconomic Analysis," Canadian Journal of Economics, Canadian Economics Association, vol. 11(3), pages 534-546, August.
    6. Hodder, James E. & Jucker, James V., 1985. "International plant location under price and exchange rate uncertainty," Engineering Costs and Production Economics, Elsevier, vol. 9(1-3), pages 225-229, April.
    7. Eric John Slof, 1999. "Transfer prices and incentive contracts in vertically-integrated divisionalized companies," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 265-286.
    8. Jerome E. Hass, 1968. "Transfer Pricing in a Decentralized Firm," Management Science, INFORMS, vol. 14(6), pages 310-331, February.
    9. Borkowski, Susan C., 2001. "Transfer pricing of intangible property: Harmony and discord across five countries," The International Journal of Accounting, Elsevier, vol. 36(3), pages 349-374, September.
    10. repec:bla:joares:v:8:y:1970:i:1:p:99-112 is not listed on IDEAS
    11. Samuelson, Larry, 1982. "The multinational firm with arm's length transfer price limits," Journal of International Economics, Elsevier, vol. 13(3-4), pages 365-374, November.
    12. Kant, Chander, 1988. "Endogenous transfer pricing and the effects of uncertain regulation," Journal of International Economics, Elsevier, vol. 24(1-2), pages 147-157, February.
    13. Itagaki, Takao, 1979. "Theory of the Multinational Firm: An Analysis of Effects of Government Policies," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 20(2), pages 437-448, June.
    14. Takao Itagaki, 1981. "The Theory of the Multinational Firm under Exchange Rate Uncertainty," Canadian Journal of Economics, Canadian Economics Association, vol. 14(2), pages 276-297, May.
    15. Timothy W. Ruefli, 1971. "A Generalized Goal Decomposition Model," Management Science, INFORMS, vol. 17(8), pages 505-518, April.
    16. Desai, Mihir A. & Foley, C. Fritz & Hines, James R. Jr., 2001. "Repatriation Taxes and Dividend Distortions," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(4), pages 829-851, December.
    17. Caves, Richard E, 1974. "Multinational Firms, Competition, and Productivity in Host-Country Markets," Economica, London School of Economics and Political Science, vol. 41(162), pages 176-193, May.
    18. Borkowski, Susan C., 1996. "An analysis (meta- and otherwise) of multinational transfer pricing research," The International Journal of Accounting, Elsevier, vol. 31(1), pages 39-53.
    19. Ronen, Joshua, 1974. "Social costs and benefits and the transfer pricing problem," Journal of Public Economics, Elsevier, vol. 3(1), pages 71-82, February.
    20. Bruce Kogut & Nalin Kulatilaka, 1994. "Operating Flexibility, Global Manufacturing, and the Option Value of a Multinational Network," Management Science, INFORMS, vol. 40(1), pages 123-139, January.
    21. Batra, Raveendra N & Hadar, Josef, 1979. "Theory of the Multinational Firm: Fixed versus Floating Exchange Rates," Oxford Economic Papers, Oxford University Press, vol. 31(2), pages 258-269, July.
    22. Samuelson, Larry, 1986. "The Multinational Firm and Exhaustible Resources," Economica, London School of Economics and Political Science, vol. 53(210), pages 191-207, May.
    23. Horst, Thomas, 1971. "The Theory of the Multinational Firm: Optimal Behavior under Different Tariff and Tax Rates," Journal of Political Economy, University of Chicago Press, vol. 79(5), pages 1059-1072, Sept.-Oct.
    24. Vidal, Carlos J. & Goetschalckx, Marc, 2001. "A global supply chain model with transfer pricing and transportation cost allocation," European Journal of Operational Research, Elsevier, vol. 129(1), pages 134-158, February.
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    Cited by:

    1. Matsui, Kenji, 2011. "Intrafirm trade, arm's-length transfer pricing rule, and coordination failure," European Journal of Operational Research, Elsevier, vol. 212(3), pages 570-582, August.
    2. Kristianto, Yohanes & Gunasekaran, Angappa & Helo, Petri, 2017. "Building the “Triple R” in global manufacturing," International Journal of Production Economics, Elsevier, vol. 183(PC), pages 607-619.
    3. repec:eee:joacli:v:31:y:2013:i:1:p:31-48 is not listed on IDEAS
    4. Miller, Tan, 2015. "Formation of a strategic manufacturing and distribution network with transfer pricesAuthor-Name: de Matta, Renato," European Journal of Operational Research, Elsevier, vol. 241(2), pages 435-448.
    5. S. Zverovich, 2009. "The Transfer Pricing Problem with Non-Linearities," Papers 0903.3346, arXiv.org.
    6. Anken, F. & Beasley, J.E., 2012. "Corporate structure optimisation for multinational companies," Omega, Elsevier, vol. 40(2), pages 230-243, April.
    7. Matsui, Kenji, 2014. "Gray-market trade with product information service in global supply chains," International Journal of Production Economics, Elsevier, vol. 147(PB), pages 351-361.
    8. Hammami, R. & Frein, Y., 2014. "Redesign of global supply chains with integration of transfer pricing: Mathematical modeling and managerial insights," International Journal of Production Economics, Elsevier, vol. 158(C), pages 267-277.

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