Title

Transfer Pricing Determinants of U.S. Multinationals

Document Type

Article

Language

eng

Publication Date

7-1990

Publisher

Palgrave Macmillan

Source Publication

Journal of International Business Studies

Source ISSN

0047-2506

Abstract

This paper examines the influence of environmental and firm-specific variables on the selection of international transfer pricing strategies. The primary data were obtained from 164 multinational enterprises by means of a questionnaire. Responses were analyzed by performing factor analysis and constructing a probit model. The findings suggest that legal constraints and firm size are significant determinants in the selection of international transfer pricing strategies by U.S. multinationals.

Comments

Journal of International Business Studies, Vol. 21, No. 3 (3rd Qtr., 1990): 409-425. Stable URL.

Share

COinS