Concepedia

Transfer Pricing Methods

Transfer Pricing Methods is a systematic framework within international taxation that specifies the analytical approaches used to determine arm’s length prices for cross-border transactions between related parties, distinguished by its reliance on economic principles and comparability analysis to allocate profits in accordance with market conditions.

319

Publications

14.3K

Citations

480

Authors

280

Institutions

Publications per year

2017–2026

87

Parents

Children

Publications

319

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

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

, , +17

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

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

1–5 of 319

Authors

480

  1. CC
    Constantinos Challoumis - Κωνσταντίνος Χαλλουμής

    National and Kapodistrian University of Athens, Greece

    10 publications · 380 citations

    10

    h-index

  2. SC
    Susan C. Borkowski

    La Salle University, United States

    6 publications · 228 citations

    6

    h-index

  3. LE
    Lorraine Eden

    Texas A&M University, United States

    5 publications · 161 citations

    5

    h-index

  4. GS
    Guttorm Schjelderup

    Norwegian School of Economics, Norway

    5 publications · 118 citations

    5

    h-index

  5. SR
    Stefan Reichelstein

    Stanford University, United States

    5 publications · 429 citations

    5

    h-index

1–5 of 480

Institutions

280

  1. National and Kapodistrian University of Athens

    Athens, Greece

    10 h-index

    10 publications

    364 citations

  2. Ifo Institute for Economic Research

    Munich, Germany

    9 h-index

    10 publications

    267 citations

  3. La Salle University

    Philadelphia, United States

    7 h-index

    7 publications

    253 citations

  4. Norwegian School of Economics

    Bergen, Norway

    6 h-index

    8 publications

    271 citations

  5. University of Oxford

    Oxford, United Kingdom

    5 h-index

    6 publications

    216 citations

  6. Copenhagen Business School

    Copenhagen, Denmark

    5 h-index

    8 publications

    300 citations

  7. University of California, Berkeley

    Berkeley, United States

    5 h-index

    5 publications

    258 citations

  8. Vienna University of Economics and Business

    Vienna, Austria

    4 h-index

    5 publications

    239 citations

1–8 of 280

Venues

  1. SSRN Electronic Journal

    Repository · 32 publications · 1.2K citations

    22

    h-index

  2. European Journal of Operational Research

    10 publications · 733 citations

    10

    h-index

  3. 7

    h-index

  4. Management Accounting Research

    7 publications · 368 citations

    7

    h-index

  5. Intertax

    7 publications · 138 citations

    7

    h-index

1–5