Concepedia

Technology Transfer Pricing

Technology Transfer Pricing is a method for determining the valuation of intangible property transfers involving technological assets between related entities within multinational enterprises, distinguished from other transfer pricing methods by its specific focus on the economic and legal allocation of returns attributable to patented technologies, technical processes, and proprietary know-how.

29

Publications

1.3K

Citations

52

Authors

40

Institutions

Publications per year

2017–2026

8

Variants

Transfer Pricing Of Intangibles

Parents

Publications

29

Transfer Pricing and Organizational Form

Bengt Holmström, Jean Tirole · The Journal of Law Economics and Organization · 1991 · 315 citations

, , +9

University revenues from technology transfer

Michael Bray, James N. Lee · Journal of Business Venturing · 2000 · 226 citations

, , +14

Diffusion of transfer pricing innovation in the context of commercialization—a longitudinal case study of a government trading enterprise

Sujatha Perera, Jill McKinnon, Graeme Harrison · Management Accounting Research · 2003 · 88 citations

, , +14

Towards an organizational theory of the transfer pricing process

Barry H. Spicer · Accounting Organizations and Society · 1988 · 80 citations

, , +12

Multinationals and Transfer Pricing.

Peter J. Buckley, Alan M. Rugman, Lorraine Eden · The Economic Journal · 1985 · 63 citations

, , +17

1–5 of 29

Authors

52

  1. AL
    Arthur L. Thomas

    American Institute of Certified Public Accountants, United States

    1 publications · 35 citations

    1

    h-index

  2. CR
    Carsten Rohde

    Copenhagen Business School, Denmark

    1 publications · 29 citations

    1

    h-index

  3. AM
    Alan M. Rugman

    University of Reading, United Kingdom

    1 publications · 63 citations

    1

    h-index

  4. HS
    HowardA. Shelanski

    University of California, Berkeley, United States

    1 publications · 19 citations

    1

    h-index

  5. JC
    J. Christian Plesner Rossing

    University of Tampa, United States

    1 publications · 20 citations

    1

    h-index

1–5 of 52

Institutions

40

  1. INSEAD

    Fontainebleau, France

    1 h-index

    1 publications

    24 citations

  2. San Francisco State University

    San Francisco, United States

    1 h-index

    3 publications

    84 citations

  3. McGill University

    Montreal, Canada

    1 h-index

    1 publications

    16 citations

  4. Baruch College

    New York, United States

    1 h-index

    1 publications

    24 citations

  5. Tel Aviv University

    Tel Aviv, Israel

    1 h-index

    1 publications

    28 citations

  6. American Institute of Certified Public Accountants

    New York, United States

    1 h-index

    1 publications

    35 citations

  7. Macquarie University

    Sydney, Australia

    1 h-index

    3 publications

    264 citations

  8. Centre National de la Recherche Scientifique

    Paris, France

    1 h-index

    2 publications

    30 citations

1–8 of 40

Venues

  1. International Review of Economics & Finance

    2 publications · 48 citations

    2

    h-index

  2. Journal of Economic Behavior & Organization

    1 publications · 15 citations

    1

    h-index

  3. Berkala Akuntansi dan Keuangan Indonesia

    1 publications · 22 citations

    1

    h-index

  4. Southern Economic Journal

    1 publications · 36 citations

    1

    h-index

  5. Journal of Accounting and Economics

    1 publications · 24 citations

    1

    h-index

1–5