Replicating a Free Market for Internal Transactions: An Alternative Approach to Transfer Pricing

Author:

Gatti James F.,Grinnell D. Jacque,Jensen Oscar W.

Publisher

Elsevier BV

Reference23 articles.

1. Trans fer Pricing--a Synthesis;A R Abdel-Khalik;The Accounting Review,1974

2. Making Transfer Pricing Fit Your Needs;William L Cats-Baril;CMA,1988

3. The Nature of the Firm;Coase;Economica,1937

4. Decentralization and Intracompany Pricing;J Dean;Harvard Business Review

Cited by 7 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

1. Incentive Pricing of Shared Services with Normal Distribution of Order Flow;Procedia Economics and Finance;2015

2. Internal Pricing: Focusing on Internal Markets;SSRN Electronic Journal;2012

3. Can Profit-shifting be Resolved by Penalization?;European Financial and Accounting Journal;2010-10-01

4. Detection of Possible Tax-Evasive Transfer Pricing in Multinational Enterprises;European Financial and Accounting Journal;2009-06-01

5. On the Properties of Transfer Pricing Rules;Český finanční a účetní časopis;2008-10-01

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