This paper investigates whether transfer pricing of intrafirm sales within multinationals represents an important … directly the supposed tax response of intrafirm sales. The analysis shows a significantly negative impact of the local tax rate … on the size of balance sheet items, which reflect intrafirm sales. Thus, the results suggest that transfer pricing of …

This paper uses firm-level survey data matched with official tax records to estimate the unobserved true sales of … formal firms in Mongolia. Taking into account firm-level incentives to comply with taxes and a production function technology … linking unobserved true sales with observable firm-level production characteristics, we derive a multiple-indicators, multiple …

This article defends apportioning basis on partial sales generally, it also concludes that apportioment should not …