Transfer Pricing Determinants of U.S. Multinationals
This 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
Volume (Year): 21 (1990)
Issue (Month): 3 (September)
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