Determining appropriate international transfer prices: Economic and administrative rationales for using asset-based profit splits under section 482 of the U.S. tax code
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- Prusa, Thomas J., 1990. "An incentive compatible approach to the transfer pricing problem," Journal of International Economics, Elsevier, vol. 28(1-2), pages 155-172, February.
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- Dworin, Lowell, 1990. "Transfer Pricing Issues," National Tax Journal, National Tax Association, vol. 43(3), pages 285-291, September.
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