This research paper summarizes the ideas of maximization of corporate welfare and basic firm theory, transfer prices among corporate subsidiaries have been found to complicate performance evaluations of subsidiaries and the parent company. The research problem addressed the lack of understanding of transfer price policy and its application to impact firm profits within three specific measures: investor return, earnings per share, and effective tax rat
Multinational corporations' inter-affiliate sales represent nearly half of U.S. imports. This resear...
Abstract--In contrast to a purely tax-driven mechanism, international transfer pricing can be consid...
This study investigated the effects of government regulations and incentives on the setting of trans...
Unilateral adoption of transfer pricing regulations may have a negative impact on real investment by...
Events leading to the passing of the Sarbanes-Oxley Act have led to increased concern with and scrut...
Using unique transaction-level microdata, this paper documents profit-shifting behavior by U.S.multi...
This paper considers how the multinational corporation\u27s transfer price responds to changes in in...
We review a sample of transfer pricing literature and conceptualize a moderated mediation model of t...
The last 20 years have been characterized by a dramatic growth of the multinational enterprise (MNE)...
The dissertation focuses on issues of tax avoidance, base erosion and profit shifting of multination...
This study aims to analyze the whether tax, foreign ownership, bonus plans and debt covenants effect...
This study is the result of a literature review of 10 (ten) articles on transfer pricing in multinat...
This paper tests whether intra-company transfers, viewed as distinct from ordinary sales transaction...
This paper examines the effect of tax avoidance, bonus mechanism, debt covenant, tunneling incentive...
Transfer pricing is an effort to minimize the tax burden by allocating corporate profits to the rela...
Multinational corporations' inter-affiliate sales represent nearly half of U.S. imports. This resear...
Abstract--In contrast to a purely tax-driven mechanism, international transfer pricing can be consid...
This study investigated the effects of government regulations and incentives on the setting of trans...
Unilateral adoption of transfer pricing regulations may have a negative impact on real investment by...
Events leading to the passing of the Sarbanes-Oxley Act have led to increased concern with and scrut...
Using unique transaction-level microdata, this paper documents profit-shifting behavior by U.S.multi...
This paper considers how the multinational corporation\u27s transfer price responds to changes in in...
We review a sample of transfer pricing literature and conceptualize a moderated mediation model of t...
The last 20 years have been characterized by a dramatic growth of the multinational enterprise (MNE)...
The dissertation focuses on issues of tax avoidance, base erosion and profit shifting of multination...
This study aims to analyze the whether tax, foreign ownership, bonus plans and debt covenants effect...
This study is the result of a literature review of 10 (ten) articles on transfer pricing in multinat...
This paper tests whether intra-company transfers, viewed as distinct from ordinary sales transaction...
This paper examines the effect of tax avoidance, bonus mechanism, debt covenant, tunneling incentive...
Transfer pricing is an effort to minimize the tax burden by allocating corporate profits to the rela...
Multinational corporations' inter-affiliate sales represent nearly half of U.S. imports. This resear...
Abstract--In contrast to a purely tax-driven mechanism, international transfer pricing can be consid...
This study investigated the effects of government regulations and incentives on the setting of trans...