Title
Factors affecting transfer pricing and income shifting (?) between Canadian and U.S. transnational corporations
Document Type
Article
Publication Date
1997
Abstract
An analysis of organizational, environmental, and financial factors indicates that income shifting may occur among TNCs in the United States and Canada. Some differences in rates of return are partially explained by the larger U.S. TNCs, which experience higher rates of return and prefer non-market methods. Smaller Canadian TNCs, with lower rates of return, prefer market methods.
Language
English
DOI
https://doi.org/10.1016/S0020-7063(97)90030-3
Recommended Citation
Borkowski, Susan C., "Factors affecting transfer pricing and income shifting (?) between Canadian and U.S. transnational corporations" (1997). Department of Accounting Faculty Work. 18.
https://digitalcommons.lasalle.edu/accounting_faculty/18
Comments
This article is the authors' final published version in The International Journal of Accounting, Volume 32, Issue 4, 1997, Pages 391-415.
The published version is available at https://doi.org/10.1016/S0020-7063(97)90030-3. Copyright © Elsevier Inc.