Transfer Pricing Determinants of U.S. Multinationals
Journal of International Business Studies
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.
Al-Eryani, Mohammad F.; Alam, Pervaiz; and Akhter, Syed, "Transfer Pricing Determinants of U.S. Multinationals" (1990). Marketing Faculty Research and Publications. 237.