This paper tries to analyze the likely advantages to draw from R&D internationalization in Multinational companies. Using a sample of 160 American firms over the period 2001-2006, we find that a hierarchical classification of FMNs according to their performances and their expenditure of R&D...

The emergence of the transfer pricing is the consequence of the apparition of a big and complex modern enterprise structured by centers of autonomous responsibilities .The transfer pricing can be determined among others by several methods, those founded on the notion of costs or on the price of...