Concepedia

Transfer Pricing Rules

Transfer Pricing Rules is a set of legal principles within international tax law that governs the pricing of cross-border transactions between related corporate entities to prevent profit shifting and ensure compliance with the arm’s length principle.

258

Publications

11.3K

Citations

362

Authors

230

Institutions

Publications per year

2017–2026

65

Parents

Children

Publications

258

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

Price and Authority in Inter-Profit Center Transactions

Robert G. Eccles, Harrison C. White · American Journal of Sociology · 1988 · 266 citations

, , +9

1–5 of 258

Authors

362

  1. CC
    Constantinos Challoumis - Κωνσταντίνος Χαλλουμής

    National and Kapodistrian University of Athens, Greece

    9 publications · 373 citations

    9

    h-index

  2. SC
    Susan C. Borkowski

    La Salle University, United States

    7 publications · 248 citations

    7

    h-index

  3. LE
    Lorraine Eden

    Texas A&M University, United States

    5 publications · 113 citations

    5

    h-index

  4. SR
    Stefan Reichelstein

    Stanford University, United States

    5 publications · 429 citations

    5

    h-index

  5. TB
    Tim Baldenius

    Columbia University, United States

    4 publications · 298 citations

    4

    h-index

1–5 of 362

Institutions

230

  1. Ifo Institute for Economic Research

    Munich, Germany

    11 h-index

    13 publications

    341 citations

  2. La Salle University

    Philadelphia, United States

    8 h-index

    8 publications

    273 citations

  3. National and Kapodistrian University of Athens

    Athens, Greece

    7 h-index

    7 publications

    297 citations

  4. University of Mannheim

    Mannheim, Germany

    6 h-index

    7 publications

    267 citations

  5. Norwegian School of Economics

    Bergen, Norway

    5 h-index

    5 publications

    159 citations

  6. Copenhagen Business School

    Copenhagen, Denmark

    5 h-index

    9 publications

    378 citations

  7. Texas A&M University

    College Station, United States

    4 h-index

    6 publications

    185 citations

  8. University of Saskatchewan

    Saskatoon, Canada

    4 h-index

    4 publications

    317 citations

1–8 of 230

Venues

  1. SSRN Electronic Journal

    Repository · 39 publications · 1.3K citations

    23

    h-index

  2. European Journal of Operational Research

    8 publications · 734 citations

    8

    h-index

  3. Management Accounting Research

    7 publications · 368 citations

    7

    h-index

  4. The International Journal of Accounting

    7 publications · 247 citations

    7

    h-index

  5. Intertax

    7 publications · 138 citations

    7

    h-index

1–5