Access

You are not currently logged in.

Access your personal account or get JSTOR access through your library or other institution:

login

Log in to your personal account or through your institution.

If you need an accessible version of this item please contact JSTOR User Support

Transfer Pricing Decisions in U. S. Multinational Corporations

Jane O. Burns
Journal of International Business Studies
Vol. 11, No. 2 (Autumn, 1980), pp. 23-39
Stable URL: http://www.jstor.org/stable/154441
Page Count: 17
  • More info
  • Cite this Item
If you need an accessible version of this item please contact JSTOR User Support
Transfer Pricing Decisions in U. S. Multinational Corporations
Preview not available

Abstract

This paper provides information about the effect 14 variables have on transfer pricing decisions in 62 MNCs. Questionnaire data is factor analyzed and evaluated to determine whether significant differences exist when respondents are grouped alternately into five dichotomous categories: (1) those assessed compared with those not assessed additional U.S. federal income taxes because of transfer pricing methods, (2) those among the first 150 compared with those among the remaining 500 largest U.S. industrial firms, (3) those whose export sales exceed $25 million compared with those whose export sales do not, (4) those whose export sales to subsidiaries exceed 50 percent of total exports compared with those whose export sales to subsidiaries do not, and (5) those unable to use a market-based transfer price compared with those who are able to do so. By means of Student's t-test and 10 level of significance, it is determined that some variables and factors do have greater influence on transfer pricing decisions for some types of companies.

Page Thumbnails

  • Thumbnail: Page 
23
    23
  • Thumbnail: Page 
24
    24
  • Thumbnail: Page 
25
    25
  • Thumbnail: Page 
26
    26
  • Thumbnail: Page 
27
    27
  • Thumbnail: Page 
28
    28
  • Thumbnail: Page 
29
    29
  • Thumbnail: Page 
30
    30
  • Thumbnail: Page 
31
    31
  • Thumbnail: Page 
32
    32
  • Thumbnail: Page 
33
    33
  • Thumbnail: Page 
34
    34
  • Thumbnail: Page 
35
    35
  • Thumbnail: Page 
36
    36
  • Thumbnail: Page 
37
    37
  • Thumbnail: Page 
38
    38
  • Thumbnail: Page 
39
    39