Concepedia

Transfer Pricing Valuation

Transfer Pricing Valuation is an intangible property valuation method that determines the arm’s length value of intercompany transactions involving intellectual assets to ensure compliance with tax regulations and prevent profit manipulation across jurisdictions.

43

Publications

2.5K

Citations

79

Authors

65

Institutions

Publications per year

2017–2026

11

Parents

Publications

43

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

Integrating Managerial and Tax Objectives in Transfer Pricing

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

, , +14

Transfer Pricing: Strategies, Practices, and Tax Minimization

Kenneth J. Klassen, Petro Lisowsky, Devan Mescall · Contemporary Accounting Research · 2016 · 176 citations

, , +13

International Taxation in the Digital Economy: Challenge Accepted?

Marcel Olbert, Christoph Spengel · World Tax Journal · 2017 · 168 citations

, , +14

1–5 of 43

Authors

79

  1. ND
    Nahum D. Melumad

    Columbia University, United States

    2 publications · 238 citations

    2

    h-index

  2. SP
    Sol Picciotto

    Lancaster University, United Kingdom

    2 publications · 45 citations

    2

    h-index

  3. PL
    Petro Lisowsky

    University of Illinois Urbana-Champaign, United States

    2 publications · 235 citations

    2

    h-index

  4. TB
    Tim Baldenius

    Columbia University, United States

    2 publications · 238 citations

    2

    h-index

  5. LE
    Lorraine Eden

    Texas A&M University, United States

    2 publications · 77 citations

    2

    h-index

1–5 of 79

Institutions

65

  1. University of Saskatchewan

    Saskatoon, Canada

    2 h-index

    2 publications

    235 citations

  2. Australian National University

    Canberra, Australia

    2 h-index

    3 publications

    97 citations

  3. La Salle University

    Philadelphia, United States

    2 h-index

    2 publications

    74 citations

  4. University of Waterloo

    Waterloo, Canada

    2 h-index

    2 publications

    235 citations

  5. Columbia University

    New York, United States

    2 h-index

    4 publications

    476 citations

  6. Stanford University

    Stanford, United States

    2 h-index

    2 publications

    238 citations

  7. Università Cattolica del Sacro Cuore

    Milan, Italy

    1 h-index

    1 publications

    17 citations

  8. Covenant University

    Ota, Nigeria

    1 h-index

    1 publications

    12 citations

1–8 of 65

Venues

  1. SSRN Electronic Journal

    Repository · 5 publications · 195 citations

    5

    h-index

  2. European Journal of Operational Research

    4 publications · 500 citations

    4

    h-index

  3. Intertax

    2 publications · 36 citations

    2

    h-index

  4. Journal of Business Research

    JBR · 1 publications · 295 citations

    1

    h-index

  5. Contemporary Accounting Research

    CAR · 1 publications · 176 citations

    1

    h-index

1–5