Concepedia

Transfer Pricing Methodology

Transfer Pricing Methodology is a systematic approach used in international taxation to determine the appropriate prices for cross-border transactions between related entities, distinguished by its adherence to the arm’s length principle and its formalization within an Advance Pricing Agreement to ensure compliance with tax regulations.

192

Publications

7.5K

Citations

274

Authors

167

Institutions

Publications per year

2017–2026

43

Parents

Publications

192

Tax-motivated transfer pricing and US intrafirm trade prices

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

, , +14

Transfer Pricing and Organizational Form

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

, , +9

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

The Transfer Pricing Problem: A Theory for Practice.

Ronald W. Hilton, Robert G. Eccles · Administrative Science Quarterly · 1987 · 224 citations

, , +8

Integrating Managerial and Tax Objectives in Transfer Pricing

Tim Baldenius, Nahum D. Melumad, Stefan Reichelstein · The Accounting Review · 2004 · 181 citations

, , +14

1–5 of 192

Authors

274

  1. SC
    Susan C. Borkowski

    La Salle University, United States

    5 publications · 186 citations

    5

    h-index

  2. CC
    Constantinos Challoumis - Κωνσταντίνος Χαλλουμής

    National and Kapodistrian University of Athens, Greece

    5 publications · 226 citations

    5

    h-index

  3. IV
    Igor Vaysman

    The University of Texas at Austin, United States

    4 publications · 226 citations

    4

    h-index

  4. AM
    Alan M. Rugman

    University of Reading, United Kingdom

    3 publications · 97 citations

    3

    h-index

  5. KC
    Kalok Chan

    University of Hong Kong, Hong Kong SAR China

    3 publications · 116 citations

    3

    h-index

1–5 of 274

Institutions

167

  1. La Salle University

    Philadelphia, United States

    6 h-index

    6 publications

    211 citations

  2. The University of Texas at Austin

    Austin, United States

    4 h-index

    4 publications

    226 citations

  3. National and Kapodistrian University of Athens

    Athens, Greece

    4 h-index

    4 publications

    195 citations

  4. University of Oxford

    Oxford, United Kingdom

    3 h-index

    3 publications

    74 citations

  5. INSEAD

    Fontainebleau, France

    3 h-index

    3 publications

    52 citations

  6. Lingnan University

    Tuen Mun, Hong Kong

    3 h-index

    5 publications

    153 citations

  7. Copenhagen Business School

    Copenhagen, Denmark

    3 h-index

    5 publications

    188 citations

  8. Baruch College

    New York, United States

    3 h-index

    3 publications

    112 citations

1–8 of 167

Venues

  1. SSRN Electronic Journal

    Repository · 15 publications · 560 citations

    14

    h-index

  2. The International Journal of Accounting

    7 publications · 308 citations

    7

    h-index

  3. Management Accounting Research

    6 publications · 260 citations

    6

    h-index

  4. Intertax

    5 publications · 95 citations

    6

    h-index

  5. European Journal of Operational Research

    5 publications · 168 citations

    5

    h-index

1–5