Cover -- Half Title -- Title Page -- Copyright Page -- Original Title Page -- Original Copyright Page -- Table of Contents -- Preface -- 1. Introduction -- Part One: The Theory of Transfer Pricing -- 2. The Microeconomics of Transfer Pricing -- 3. Transfer Pricing and Economic Efficiency -- 4. Transfer Pricing: A Taxonomy of Impacts on Economic Welfare -- 5. Transfer Pricing in Exhaustible Resource Markets -- 6. The Equivalence of Tariffs and Quotas in the Multinational Enterprise -- 7. Fiscal Transfer Pricing: Accounting for Reality -- 8. Financial Dimensions of Transfer Pricing -- Comments on Unresolved Issues in Transfer Pricing Models -- Part Two: Empirical Evidence on Transfer Pricing -- 9. Transfer Pricing in the Canadian Petroleum Industry -- 10. An Empirical Investigation of International Transfer Pricing by US Manufacturing Firms -- 11. A Comparison of Import Pricing by Foreign and Domestic Firms in Brazil -- 12. Some Evidence on Transfer Pricing by Multinational Corporations -- Comments on Efficiency, Equity and Transfer Pricing in LDCs -- Part Three: Regulation of Transfer Pricing -- 13. Transfer Pricing Problems in Developing Countries -- 14. The Regulation of Transfer Prices by Developing Countries: Second-best Policies? -- 15. International Arbitration of Transfer Pricing Disputes Under Income Taxation -- Comments on the Difficulties in Regulating Transfer Prices -- Bibliography -- Notes on Contributors -- Author Index -- Subject Index