Title:

Transfer Pricing Rules, OECD Guidelines, and Market Distortions

Authors:

Kristian Behrens (U Quebec)
Susana Peralta (U Nova, Catholic U Louvain)
Pierre Marie Picard (U Luxembourg, Catholic U Louvain)

Journal:

Journal Of Public Economic Theory

Year:

2014

Volume:

16

Pages:

650-680

JEL codes:

D21 - Firm Behavior
F14 - Country and Industry Studies of Trade
F23 - Multinational Firms; International Business