13.07.2015 Views

draining development.pdf - Khazar University

draining development.pdf - Khazar University

draining development.pdf - Khazar University

SHOW MORE
SHOW LESS
  • No tags were found...

You also want an ePaper? Increase the reach of your titles

YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.

Transfer Price Manipulation 231Henisz, W. J., and B. A. Zelner. 2010. “The Hidden Risks in Emerging Markets.” HarvardBusiness Review 88 (4): 89–95.Hirshleifer, J. 1956. “On the Economics of Transfer Pricing.” Journal of Business 29(3): 172–83.———. 1957. “Economics of the Divisionalized Firm.” Journal of Business 30 (2):96–108.Horst, T. S. 1971. “The Theory of the Multinational Firm: Optimal Behavior underDifferent Tariff and Tax Rates.” Journal of Political Economy 79 (5): 1059–72.Kar, D., and D. Cartwright-Smith. 2008. “Illicit Financial Flows from DevelopingCountries, 2002–2006.” Global Financial Integrity, Washington, DC. http://www.gfip.org/storage/gfip/economist%20-%20final%20version%201-2-09.<strong>pdf</strong>.Kudrle, R. T., and L. Eden. 2003. “The Campaign against Tax Havens: Will It Last?Will It Work?” Stanford Journal of Law, Business and Finance 9 (1): 37–68.Lall, S. 1973. “Transfer-Pricing by Multinational Manufacturing Firms.” Oxford Bulletinof Economics and Statistics 35 (3): 173–95.Lecraw, D. 1985. “Some Evidence of Transfer Pricing by Multinational Corporations.”In Multinationals and Transfer Pricing, ed. A. M. Rugman and L. Eden,223–40. Croom Helm Series in International Business. London: Croom Helm.Li, S. H., and K. R. Balachandran. 1996. “Effects of Differential Tax Rates on TransferPricing.” Journal of Accounting, Auditing and Finance 11 (2): 183–96.Lo, A. W. Y., R. M. K. Wong, and M. Firth. 2010. “Can Corporate Governance DeterManagement from Manipulating Earnings? Evidence from Related-Party SalesTransactions in China.” Journal of Corporate Finance 16 (2): 225–35.McDonald, M. 2008. “Income Shifting from Transfer Pricing: Further Evidence fromTax Return Data.” OTA Technical Working Paper 2 (July), Office of Tax Analysis,U.S. Department of the Treasury, Washington, DC.Murray, R., ed. 1981. Multinationals beyond the Market: Intra-firm Trade and theControl of Transfer Pricing. London: John Wiley and Sons.Natke, P. 1985. “A Comparison of Import Pricing by Foreign and Domestic Firms inBrazil.” In Multinationals and Transfer Pricing, ed. A. M. Rugman and L. Eden,212–22. Croom Helm Series in International Business. London: Croom Helm.Nitsch, V. 2009. “Trade Mispricing and Illicit Flows.” Paper presented at the WorldBank’s conference, “The Dynamics of Illicit Flows from Developing Countries,”Washington, DC, September 14–15.OECD (Organisation for Economic Co-operation and Development). 1979. “TransferPricing and Multinational Enterprises: Report of the OECD Committee onFiscal Affairs.” OECD, Paris.———. 1995. “Transfer Pricing Guidelines for Multinational Enterprises and TaxAdministrations.” OECD, Paris.———. 1998. “Harmful Tax Competition: An Emerging Global Issue.” Report,OECD, Paris.

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!