Economic research on transfer-pricing behavior by multinational corporadons has emphasized theoretical modeling and institutional description. This paper presents the fiit systematic empirical analysis of transfer prices, using data from the petroleum industry. On the basis of oil imported into...

Economic research on transfer-pricing behavior by multinational corporadons has emphasized theoretical modeling and institutional description. This paper presents the fiit systematic empirical analysis of transfer prices, using data from the petroleum industry. On the basis of oil imported into...

This paper presents the first systematic empirical evidence on transfer pricing in multinational corporations. The authors examine the Canadian petroleum industry, which is dominated by foreign multinationals. The data cover the period 1974-84 and allow the authors to analyze the allegation of...