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转移价格──浅谈三资企业亏损问题 被引量:2

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作者 郭继强
出处 《北京第二外国语学院学报》 1999年第4期95-101,共7页 Journal of Beijing International Studies University
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  • 1Horst T.The Theory of the Multinational Firm:Optimal Behavior under Different Tariff and Tax Rules[J].Journal of Political Economy,1971,(109):1059-1072.
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  • 5Halperin R,Srinidhi B.U.S.Income Tax Transfer Pricing Rules for Intangibles as Approximations of Arm's Length Pricing[J].The Accounting Review,1996,71:61-80.
  • 6Samuelson L.The Multinational Firm With Arm's Length Transfer Price Limits[J].Journal of International Economics,1982,13(4):365-374.
  • 7Kant C.Endogenous Transfer Pricing and The Effects of Uncertain Regulation[J].Journal of International Economics,1988,24(2):147-157.
  • 8Smith M J.Ex Ante and Ex Post Discretion over Arm's Length Transfer Prices[J].The Accounting Review,2002,77(1):161-184.
  • 9Elitzur R,Mintz J.Transfer Pricing Rules and Corporate Tax Competition[J].Journal of Public Economics,1996,(60):401-422.
  • 10Schjelderup G,Weichenrieder A.Trade Multinationals and Transfer Pricing Regulation[J].Canadian Journal of Economics,1999,33(2):817-834.

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