Concepedia

Transfer Pricing Decisions

Transfer Pricing Decisions is a strategic management accounting practice that involves determining the appropriate internal price for goods, services, or intangible assets transferred between divisions or subsidiaries within a multinational enterprise, distinguished by its dual role in facilitating performance evaluation and minimizing tax liabilities across jurisdictions.

209

Publications

9.5K

Citations

333

Authors

219

Institutions

Publications per year

2017–2026

38

Parents

Publications

209

Tax-motivated transfer pricing and US intrafirm trade prices

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

, , +14

On the Economics of Transfer Pricing

Jack Hirshleifer · The Journal of Business · 1956 · 499 citations

, , +12

A global supply chain model with transfer pricing and transportation cost allocation

Carlos Julio Vidal Holguín, Marc Goetschalckx · European Journal of Operational Research · 2001 · 346 citations

, , +16

What do we know about transfer pricing? Insights from bibliometric analysis

Satish Kumar, Neeraj Pandey, Weng Marc Lim et al. · Journal of Business Research · 2021 · 295 citations

, , +14

Tax Reforms and Evidence of Transfer Pricing

Deborah L. Swenson · National Tax Journal · 2001 · 242 citations

, , +17

1–5 of 209

Authors

333

  1. SC
    Susan C. Borkowski

    La Salle University, United States

    6 publications · 228 citations

    6

    h-index

  2. LE
    Lorraine Eden

    Texas A&M University, United States

    6 publications · 176 citations

    6

    h-index

  3. SR
    Stefan Reichelstein

    Stanford University, United States

    5 publications · 429 citations

    5

    h-index

  4. IV
    Igor Vaysman

    The University of Texas at Austin, United States

    4 publications · 226 citations

    4

    h-index

  5. TB
    Tim Baldenius

    Columbia University, United States

    4 publications · 298 citations

    4

    h-index

1–5 of 333

Institutions

219

  1. La Salle University

    Philadelphia, United States

    7 h-index

    7 publications

    253 citations

  2. The University of Texas at Austin

    Austin, United States

    5 h-index

    5 publications

    382 citations

  3. Ifo Institute for Economic Research

    Munich, Germany

    5 h-index

    6 publications

    188 citations

  4. Stanford University

    Stanford, United States

    4 h-index

    4 publications

    298 citations

  5. Baruch College

    New York, United States

    4 h-index

    4 publications

    147 citations

  6. College of Accounting

    Ljubljana, Slovenia

    4 h-index

    7 publications

    112 citations

  7. Columbia University

    New York, United States

    4 h-index

    6 publications

    536 citations

  8. Texas A&M University

    College Station, United States

    4 h-index

    6 publications

    185 citations

1–8 of 219

Venues

  1. SSRN Electronic Journal

    Repository · 11 publications · 283 citations

    11

    h-index

  2. Accounting Organizations and Society

    7 publications · 490 citations

    7

    h-index

  3. 6

    h-index

  4. The International Journal of Accounting

    6 publications · 227 citations

    6

    h-index

  5. Management Accounting Research

    5 publications · 271 citations

    5

    h-index

1–5