Eden, Lorraine; Valdez, Luis F Juarez; Li, Dan - In: Journal of International Business Studies 36 (2005) 4, pp. 398-414
Corporate income tax law in OECD countries requires multinational enterprises (MNEs) to set their transfer prices according to the arm's length standard. In 1990 the United States (US) government introduced a transfer pricing penalty for cases where MNEs deviated substantially from this...