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International Transfer Pricing

Author

Listed:
  • Sansing, Richard

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.

Suggested Citation

  • Sansing, Richard, 2014. "International Transfer Pricing," Foundations and Trends(R) in Accounting, now publishers, vol. 9(1), pages 1-57, December.
    • Handle: RePEc:now:fntacc:1400000037
    DOI: 10.1561/1400000037
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    Citations

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    Cited by:

    1. Kopel, Michael & Löffler, Clemens, 2023. "Tax differences and international location strategies," International Journal of Production Economics, Elsevier, vol. 256(C).
    2. Thomas Bauer & Thomas Kourouxous & Peter Krenn, 2018. "Taxation and agency conflicts between firm owners and managers: a review," Business Research, Springer;German Academic Association for Business Research, vol. 11(1), pages 33-76, February.
    3. Ioana NEACSU & Liliana FELEAGA, 2017. "Evolutions and tendencies regarding the Romanian transfer pricing legislation: is there a need for change?," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(145), pages 1-65, February.

    More about this item

    Keywords

    Transfer pricing; Transaction costs; Multinationals;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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