3Joseph P. Baniewicz (2001),APA Critical Assumption.
4Dr. M. Michelle Markham. The Advantages and Disadvantages of Using an Advance Pricing Agreement:Lessons for the UK from the US and Australian Experience.International Tax Review. Queens land University of Technology, Brisbane, Australia, P222.
5Steven C.Wrapper.Negotiating an Advance Pricing Agreement. P65.
6International Transfer Pricing 2004/2005.Pricewaterhouse Coopers P202.
72005-2006 Global Transfer Pricing.Surveys Ernst and Young. Pg.
8Transfer Pricing Guildlines for Multinational Enterprises and Tax Administrations. PIV-52.
9施锡铨.博弈论[M].上海:上海财经大学出版社,2001.
10Schjelderup G, Weichenrieder A J. Trade, multinationals and transfer pricing regulations [M]. Munich: University of Munich, 1998.