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Transfer Prices And The Excess Cost Of Canadian Oil Imports New Evidence On Bertrand Versus Rugman

Author

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  • BERNARD, J.T.
  • WEINER, R.J.

Abstract

This paper presents the first systematic empirical evidence on transfer pricing in multinational corporations. The authors examine the Canadian petroleum industry, which is dominated by foreign multinationals. The data cover the period 1974-84 and allow the authors to analyze the allegation of excess cost paid by Canadians for crude oil imports. They find little empirical evidence to support the view that during this period, FOB crude oil prices paid by Canadian affiliates of multinational corporations were higher than FOB third-party or arm's-length prices, once qualitative factors are taken into account. Indeed the opposite conclusion, that Canada has benefited from multinational oil companies' transfer-pricing practices, appears to prevail.
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Suggested Citation

  • Bernard, J.T. & Weiner, R.J., 1990. "Transfer Prices And The Excess Cost Of Canadian Oil Imports New Evidence On Bertrand Versus Rugman," Papers 8923, Laval - Recherche en Energie.
  • Handle: RePEc:fth:lavaen:8923
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    Cited by:

    1. Borkowski, Susan C., 1997. "Factors affecting transfer pricing and income shifting (?) between Canadian and U.S. transnational corporations," The International Journal of Accounting, Elsevier, vol. 32(4), pages 391-415.
    2. Fraedrich, John P. & Bateman, Connie Rae, 1996. "Transfer pricing by multinational marketers: Risky business," Business Horizons, Elsevier, vol. 39(1), pages 17-22.
    3. Jean-Thomas Bernard & Eric Genest-Laplante, 1996. "Transfer pricing by the Canadian oil industry: a company analysis," Applied Economics Letters, Taylor & Francis Journals, vol. 3(5), pages 333-340.

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