Concepedia

Comparative Transfer Pricing

Comparative Transfer Pricing is a specialized subfield of Comparative Tax Law that systematically examines the divergent legal frameworks and administrative practices governing intra-group pricing of cross-border transactions across jurisdictions to identify functional equivalences, normative disparities, and harmonization potentials in multinational tax systems.

36

Publications

1K

Citations

53

Authors

38

Institutions

Publications per year

2017–2026

10

Parents

Children

Publications

36

The Role of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations for OECD and non-OECD countries

Ielyzaveta Gevoian · Lund University Publications Student Papers (Lund University) · 2013 · 94 citations · Full text

, , +17

The Impact of Tax and Transfer Pricing on a Multinational Firm's Strategic Decision of Selling to a Rival

Vernon Ning Hsu, Wenqiang Xiao, Jiayan Xu · Production and Operations Management · 2019 · 78 citations

, , +17

Moral ethics v. tax ethics: The case of transfer pricing among multinational corporations

Don R. Hansen, Rick L. Crosser, Doug Laufer · Journal of Business Ethics · 1992 · 63 citations

, , +16

Transfer Pricing Methods for Services and the Policy of Fixed Length Principle

Constantinos Challoumis - Κωνσταντίνος Χαλλουμής · Economics and Business · 2019 · 61 citations · Full text

, , +15

Arm’s Length: Beyond the Guidelines of the OECD

Luís Eduardo Schoueri · Bulletin for international taxation · 2015 · 57 citations

, , +15

1–5 of 36

Authors

53

  1. RY
    Roger Y. W. Tang

    Western Michigan University, United States

    2 publications · 28 citations

    2

    h-index

  2. SH
    Shushanik Hakobyan

    International Monetary Fund, United States

    1 publications · 14 citations

    1

    h-index

  3. JB
    Johannes Becker

    University of Oxford, United Kingdom

    1 publications · 22 citations

    1

    h-index

  4. CW
    Chris W. Chan

    Macquarie University, Australia

    1 publications · 23 citations

    1

    h-index

  5. JX
    Jiayan Xu

    Sun Yat-sen University, China

    1 publications · 78 citations

    1

    h-index

1–5 of 53

Institutions

38

  1. La Salle University

    Philadelphia, United States

    2 h-index

    2 publications

    81 citations

  2. Texas A&M University

    College Station, United States

    1 h-index

    1 publications

    15 citations

  3. Bureau of Labor Statistics

    Washington D.C., United States

    1 h-index

    1 publications

    15 citations

  4. Grand Canyon University

    Phoenix, United States

    1 h-index

    1 publications

    10 citations

  5. College of Accounting

    Ljubljana, Slovenia

    1 h-index

    1 publications

    17 citations

  6. City University of New York

    New York, United States

    1 h-index

    1 publications

    78 citations

  7. University of Cologne

    Cologne, Germany

    1 h-index

    1 publications

    22 citations

  8. Lingnan University

    Tuen Mun, Hong Kong

    1 h-index

    1 publications

    78 citations

1–8 of 38

Venues

  1. Intertax

    3 publications · 69 citations

    3

    h-index

  2. SSRN Electronic Journal

    Repository · 3 publications · 54 citations

    3

    h-index

  3. Abacus

    2 publications · 52 citations

    2

    h-index

  4. 2

    h-index

  5. The International Journal of Accounting

    2 publications · 72 citations

    2

    h-index

1–5