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Some of the next articles are maybe not open access.

Transfer Pricing – Choice

Management Decision, 1990
exaly  

A model of negotiated transfer pricing

Journal of Accounting and Economics, 1998
exaly  

The Profit Split Method: A Holistic View of BEPS in Transfer Pricing

Transfer Pricing International (TPI), 2017
Petruzzi, Raffaele, Peng, Xue
openaire   +1 more source

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