Concepedia

Transfer Pricing

Transfer pricing is the system of tax law rules and methods for determining prices of intra-firm transactions between related entities under common control, subject to the arm's length principle.

729

Publications

35.3K

Citations

1.1K

Authors

592

Institutions

Publications per year

2017–2026

201

Parents

Children

Publications

729

Operating Flexibility, Global Manufacturing, and the Option Value of a Multinational Network

Bruce Kogut, Nalin Kulatilaka · Management Science · 1994 · 1.1K citations

, , +17

Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making

Harry Grubert, John Mutti · The Review of Economics and Statistics · 1991 · 844 citations

, , +17

Effluent charges and licenses under uncertainty

Marc J. Roberts, Michael Spence · Journal of Public Economics · 1976 · 790 citations

, , +5

Lessons from Behavioral Responses to International Taxation

National Tax Journal · 1999 · 576 citations

, , +14

Tax-motivated transfer pricing and US intrafirm trade prices

Kimberly A. Clausing · Journal of Public Economics · 2002 · 513 citations

, , +14

1–5 of 729

Authors

1.1K

  1. CC
    Constantinos Challoumis - Κωνσταντίνος Χαλλουμής

    National and Kapodistrian University of Athens, Greece

    13 publications · 494 citations

    13

    h-index

  2. GS
    Guttorm Schjelderup

    Norwegian School of Economics, Norway

    8 publications · 204 citations

    8

    h-index

  3. SC
    Susan C. Borkowski

    La Salle University, United States

    7 publications · 248 citations

    7

    h-index

  4. LE
    Lorraine Eden

    Texas A&M University, United States

    6 publications · 176 citations

    6

    h-index

  5. CE
    Clive Emmanuel

    University of Glasgow, United Kingdom

    6 publications · 236 citations

    6

    h-index

1–5 of 1.1K

Institutions

592

  1. National and Kapodistrian University of Athens

    Athens, Greece

    12 h-index

    12 publications

    447 citations

  2. Ifo Institute for Economic Research

    Munich, Germany

    11 h-index

    12 publications

    365 citations

  3. Norwegian School of Economics

    Bergen, Norway

    11 h-index

    14 publications

    560 citations

  4. Stanford University

    Stanford, United States

    11 h-index

    11 publications

    929 citations

  5. University of Mannheim

    Mannheim, Germany

    9 h-index

    11 publications

    456 citations

  6. Copenhagen Business School

    Copenhagen, Denmark

    9 h-index

    14 publications

    485 citations

  7. International Monetary Fund

    Washington D.C., United States

    8 h-index

    10 publications

    354 citations

  8. University of Michigan

    Ann Arbor, United States

    8 h-index

    9 publications

    566 citations

1–8 of 592

Venues

  1. SSRN Electronic Journal

    Repository · 85 publications · 2.8K citations

    31

    h-index

  2. Journal of Public Economics

    13 publications · 2K citations

    13

    h-index

  3. The Accounting Review

    13 publications · 1.5K citations

    13

    h-index

  4. European Journal of Operational Research

    12 publications · 831 citations

    12

    h-index

  5. Management Science

    13 publications · 2.6K citations

    12

    h-index

1–5

See also

Transfer Pricing

Core Methods

Comparability Analysis

Compliance Documentation

Risk Factors

Dispute Resolution