Article citationsMore>>

H. M. Rober and S. Bin, “U.S. Income Tax Transfer Pricing Rule and Resource Allocation: The Case of Decentralized Multinational Firms,” The Accounting Review, Vol. 66, No. 1, 1991, pp. 141-156.

has been cited by the following article:

• TITLE: Business Cycle and TPM of TNCs

  AUTHORS: Junrong Liu

  KEYWORDS: Business Cycle, Transfer Pricing, Manipulation, TNCs

  JOURNAL NAME: Modern Economy, Vol.2 No.4, September 21, 2011

  ABSTRACT: This article is devoted to analyses on effects of the four phases of business cycle on transfer pricing manipulation (TPM) of transnational corporations (TNCs) and TNCs’ possible TMP practices through business cycle. The researcher herein holds that business cycle arouses the fluctuation of economical indicators and policy changes, which subsequently affect TNCs’ production, financial situation, sales and their resource allocation globally. Acting as a reasoning business being, TNCs should take according strategies to manipulate transfer pricing to harbor the possible benefit and escape from any risk ahead, by taking advantage of their “Trans-nationality”.