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Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing
Review of Economics and Statistics, 2017This paper analyzes the transfer pricing of multinational firms. Intrafirm prices may systematically deviate from arm’s-length prices for two motives: pricing to market and tax avoidance.
Ronald B. Davies +3 more
semanticscholar +1 more source
Multinationals and Transfer Pricing.
The Economic Journal, 1985Steven Globerman +2 more
openaire +1 more source
Cost-based transfer pricing under R&D risk aversion in an integrated supply chain
International Journal of Production Economics, 2012Kenji Matsui
exaly

