Transfer Pricing by U.S.-Based Multinational Firms
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- 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.
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More about this item
Keywords
Related party trade; Corporate taxes; Intrafirm trade; Arm’s-length sales; Tariffs; Market structure; Pricing-to-market;JEL classification:
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
- F14 - International Economics - - Trade - - - Empirical Studies of Trade
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
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