Transfer Pricing in International Markets: Problems of Information Support - Александр Юрьевич Чернов Страница 5

7. OECD, “OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017”. Paris: OECD Publishing. Available: https://www.africataxjournal.com/wp-content/uploads/2018/05/OECDTPG-Transfer-Pricing-Guidelines-for-Multinational-Enterprises-and-Tax-Administration-July-2017.pdf

8. W. Cheng, and D. Zhang, “The Arm’s Length Principle, Transfer Pricing and Foreclosure under Imperfect Competition”. https://pdfs.semanticscholar.org/27d5/d19211f14308d5b4ced2879b097a5b85820d.pdf

9. A.L. Cazacu, “Transfer prices — an international problem”. Junior Scientific Researcher, vol 3(2), 2017, pp. 19–25.

10. T. Baldenius, N.D. Melumad, and S. Reichelstein, “Integrating Managerial and Tax Objectives in Transfer Pricing”. Accounting Review, vol. 79(3), 2004, pp. 591–615.