INTRA-FIRM ROYALTIES CROSSING FRONTIERS AND TRANSFER-PRICING BEHAVIOR

被引：14

作者：

KOPITS, GF

机构：

[1] INT MONETARY FUND,WASHINGTON,DC 20431

[2] JOHNS HOPKINS UNIV HOSP,SCH ADV INT STUDIES,BALTIMORE,MD 21205

来源：

关键词：

D O I：

10.2307/2231453

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

引用

页码：791 / 805

页数：15

共 26 条

[1]

[Anonymous], 1974, INTERCOUNTRY INCOME

[2]

ARPAN JS, 1971, INT INTRACORPORATE P

[3]

CHOWN JF, 1974, TAXATION MULTINATION

[4]

DUERR MG, 1972, TAX ALLOCATIONS INT

[5]

*FED TRAD COMM, 1969, QUART FIN REP MAN CO

[6]

FRIEDLIN JN, 1975, SURVEY CURRENT BUSIN, V55, P43

HORST, T .

[8]

*INT FISC ASS, 1975, CAH DROIT FISC INT B, V60

[9]

*INT FISC ASS, 1975, CAH DROIT FISC INT A, V60

[10]

*INT FISC ASS, 1971, CAH DROIT FISC INT B, V56