5[1]Copithorne L W. International corporate transfer prices and government policy[J]. Canadian Journal of Economics, 1971, (4): 324-342.
6[2]Kant C. Foreign subsidiary, transfer pricing and tariff[J]. Southern Economic Journal, 1988, (55): 147-157.
7[3]Sinn H W, Weichenrieder A. Foreign direct investment, political resentment and the privatization process in Eastern Europe[J]. Economic Policy, 1997, (24): 179-210.
8[4]Svejnar J, Smith S C. The economics of joint ventures in less developed countries[J]. Quarterly Journal of Economics, 1984, (99): 149-167.
9[5]Al-Saadon Y, Das S P. Host-country policy, transfer pricing and ownership distribution in international joint ventures: a theoretical analysis[J]. International Journal of Industrial Organization, 1996, (14): 345-364.
10[6]Konrad K, Lommerud K E. Foreign direct investment, intra-firm trade and ownership structure[J]. European Economic Review, 1999, (4): 335-367.
5Horst,T. 1971. The Theory of the Multinational Firm: Optimal Behavior under Different Tariff and Tax Rate [ J ]. Journal of Political Economy(79) : 1054 - 1072.
6Bond, E. W. 1980. Optimal Transfer Pricing When Tax Rates Differ[ J]. Southern Economical Journal( 7 ) : 191 - 200.
7Borkowski S C. 1990. Environmental and Organizational Fac- tors Affecting Transfer Pricing: A Survey [ J ]. Journal of Man- agement Accounting Research(3 ).
8Grabski S. 1985.Transfer Pricing in Complex Organization:A Review and Integration of Recent Empirical and Analytical Research [ J ]. Journal of Accounting Literature (4).
9Benke. R, J. Edwads. 1980.Transfer Pricing:Techniques and Uses [ J 1. National Association of Accounts ( 8 ).
10Wu F. H. , D. Sharp. 1979. An Empirical Study of Transfer Pricing Practice [ J ]. The International Journal of Accounting (14) :71 -79.
