1. Bartelsman, Eric J., and Roel Beetsma. 2003. Why pay more? Corporate tax avoidance through transfer pricing in OECD countries. Journal of Public Economics 87 (September): 2225–2252.
2. Berry, Charles H., David F. Bradford, and James R. Hines. 1992. Arm’s length pricing: some economic perspectives. Tax Notes 54 (February 10, 1992): 731–740.
3. Blair, Margaret M., and Steven M. H. Wallman. 2001. Unseen wealth: Report of the Brookings task force on intangibles. Washington, D.C: Brookings Institution Press.
4. Carroll, Mitchell B. 1933. Taxation of foreign and national enterprises (volume iv) — methods of allocating taxable income. League of Nations Document No. C.425(b).M.217(b).1933.11.A.
5. Clausing, Kimberly A., and Reuven S. Avi-Yonah. 2007. Reforming corporate taxation in a global economy: A proposal to adopt formulary apportionment. Washington, D.C: Brookings Institution Press.