Factors affecting transfer pricing and income shifting (?) between Canadian and U.S. transnational corporations

Susan C. Borkowski

20 citations0/0 files storedThe International Journal of Accounting

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Corporate Taxation and Avoidance Taxation and Legal Issues International Business and FDI

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.

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1991Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making 1993Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes 1993Studies in International Taxation 19937. Explaining the Low Taxable Income of Foreign-Controlled Companies in the United States 2017Multinationals and Transfer Pricing 1985Multinationals and Transfer Pricing.1985Transfer pricing in complex organizations: a review and integration of recent empirical and analytical research 1993The Role of Taxes in Location and Sourcing Decisions

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