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Keywords: Transfer pricing
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Journal Articles
Industrial Management & Data Systems (2010) 110 (8): 1215–1233.
Published: 31 August 2010
...Ching‐Wen Lin; Hsiao‐Chen Chang Purpose The paper aims to explore the adoption attitudes of internal and external motivations by multinational enterprises (MNEs) concerning transfer pricing manipulation and to discuss on pricing strategies of MNEs under different motives of transfer pricing...

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