Taxes and transfer pricing: Income shifting and the volume of intrafirm transfers

J Jacob

Journal of Accounting Research, 1996, vol. 34, issue 2, 301-312

Keywords: Taxation; Income shifting; Transfer Pricing; Tax reform act (search for similar items in EconPapers)
JEL-codes: G15 H25 K34 M41 M48 (search for similar items in EconPapers)
Date: 1996
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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:34:y:1996:i:2:p:301-312

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DOI: 10.2307/2491504

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Journal of Accounting Research is currently edited by Philip G. Berger, Luzi Hail, Christian Leuz, Haresh Sapra, Douglas J. Skinner, Rodrigo Verdi and Regina Wittenberg Moerman

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