International Transfer Pricing

Richard Sansing

Foundations and Trends(R) in Accounting, 2014, vol. 9, issue 1, 1-57

Abstract: International transfer pricing determines how the worldwide income of a multinational enterprise is divided among countries for income tax purposes when transactions occur within the firm. This review examines economics, accounting, legal research, and tax practitioner literatures on international transfer pricing.

Keywords: Transfer pricing; Transaction costs; Multinationals (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2014
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