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The State Solution to the Federal Government's International Transfer Pricing Problem

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  • Bucks, Dan R.
  • Mazerov, Michael

Abstract

Explores the dimensions of the transfer pricing problem, analyzes the reasons why the arm's-length pricing adjustment practice are doomed to fail, and proposes a solution based on the formula apportionment methods developed and refined by state governments.

Suggested Citation

  • Bucks, Dan R. & Mazerov, Michael, 1993. "The State Solution to the Federal Government's International Transfer Pricing Problem," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(3), pages 385-392, September.
    • Handle: RePEc:ntj:journl:v:46:y:1993:i:3:p:385-92
    DOI: 10.1086/NTJ41789030
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    Cited by:

    1. Søren Bo Nielsen & Pascalis Raimondos–Møller & Guttorm Schjelderup, 2003. "Formula Apportionment and Transfer Pricing under Oligopolistic Competition," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 5(2), pages 419-437, April.
    2. Charles E. Hyde & Chongwoo Choe, 2005. "Keeping Two Sets of Books: The Relationship Between Tax and Incentive Transfer Prices," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 14(1), pages 165-186, March.
    3. Douglas Shackelford & Joel Slemrod, 1998. "The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 5(1), pages 41-59, February.
    4. Charles E. Hyde, 2001. "Multinationals And The Relationship Between Strategic And Tax Transfer Prices," Department of Economics - Working Papers Series 822, The University of Melbourne.

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