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1

Schuster, Peter. Transfer Prices and Management Accounting. Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-14750-5.

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2

Miyamoto, Kanji. International transfer prices and practices of Japanese companies. Economic Research Center, Faculty of Economics, Nagoya University, 1986.

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3

Sarkar, Prabirjit. Debt crisis, commodity prices, transfer burden and debt relief. Institute of Development Studies, 1992.

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4

Sarkar, Prabirjit. Debt crisis, commodity prices, transfer burden, and debt relief. Institute of Development Studies, 1992.

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5

Bernard, Andrew B. Transfer pricing by U.S. based multinational firms. National Bureau of Economic Research, 2006.

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6

Oczkowski, Edward. Excess demand, market power and price adjustment in auction clearinghouse markets for water. Faculty of Commerce, Charles Sturt University, 2005.

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7

Industry, Canada Commission of Inquiry on the Pharmaceutical. Transfer pricing of drugs and pharmaceutical intermediate products. Commission of Inquiry on the Pharmaceutical Industry, 1986.

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8

Canada. Commission of Inquiry on the Pharmaceutical Industry. Transfer Pricing of Drugs and Pharmaceutical Intermediate Products. s.n, 1985.

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9

Saliba, Bonnie. Water marketing in the Southwest: Can market prices be used to evaluate water supply augmentation projects? U.S. Dept. of Agriculture, Forest Service, Rocky Mountain Forest and Range Experiment Station, 1987.

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10

Snyder, Jeffrey B. A pocket guide to flow blue: With prices. Schiffer Pub., 1995.

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11

Saliba, Bonnie. Water marketing in the Southwest--: Can market prices be used to evaluate water supply augmentation projects? U.S. Dept. of Agriculture, Forest Service, Rocky Mountain Forest and Range Experiment Station, 1987.

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12

Ravallion, Martin. Market responses to anti-hunger policies: Effects on wages, prices, and employment. World Institute for Development Economics Research of the United Nations University, 1987.

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13

Bernard, Jean-Thomas. Bertrand versus Rugman: New evidence on transfer prices and the excess cost of Canadian oil imports. Lakehead Centre for Northern Studies, 1990.

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14

Bernard, Jean-Thomas. Bertrand versus Rugman: New evidence on transfer prices and the excess cost of Canadian oil imports. Lakehead Centre for Northern Studies, 1990.

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15

Fujito, Yasuo. "Fudōsan" jidai no abunai jikka sōzoku: Shiranai to ōzon suru sanjūhachi no pointo. Jijitsūshin Shuppankyoku, 2017.

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16

Chander, Parkash. Subsidy reforms and poverty alleviation. International Monetary Fund, Fiscal Affairs Department, 2001.

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17

Camm, Frank A. When internal transfer prices and costs differ: How stock funding of depot-level reparables affects decision making in the Air Force. Rand, 1993.

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18

Eaton, Jonathan. Trade in capital goods. National Bureau of Economic Research, 2001.

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19

Seminar, on Natural Gas Rate-Making in the ECE Region and Its Implications for Gas Price Transition in Economies in Transition (1997 Amsterdam Netherlands). Issues in market-based natural gas pricing in economies in transition (transfer of knowledge and its application): Papers and proceedings of the Seminar on Natural Gas Rate-making in the ECE Region and Its Implications for Gas Price Transition in Economies in Transition, held in Amsterdam, 20-22 May 1997. United Nations, 1997.

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20

Office, General Accounting. International taxation: Problems persist in determining tax effects of intercompany prices : report to the Ranking Minority Member, Committee on Foreign Relations, U.S. Senate. GAO, 1992.

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21

Office, National Audit. Ministry of Defence: Transfer of the Royal Dockyards to commercial management : report by the Comptroller and Auditor General. H.M.S.O., 1988.

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22

Glaeser, Edward L. Should transfer payments be indexed to local price levels? National Bureau of Economic Research, 1996.

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23

Office, General Accounting. Foreign military sales: Redirection of accounting improvement efforts is appropriate : report to the chairman, Legislation and National Security Subcommittee, Committee on Government Operations, House of Representatives. The Office, 1988.

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24

United States. General Accounting Office, ed. Foreign military sales: Millions of dollars of nonrecurring research and development costs have not been recovered : report to the Honorable Charles E. Grassley, U.S. Senate. The Office, 1998.

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25

Office, General Accounting. Foreign military sales: Defense efforts are improving program accounting : report to the Chairman, Subcommittee on Investigations, Committee on Armed Services, House of Representatives. The Office, 1990.

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26

Pavlova, Anna. Wealth transfers, contagion, and portfolio constraints. National Bureau of Economic Research, 2005.

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27

Pavlova, Anna. Wealth transfers, contagion, and portfolio constraints. National Bureau of Economic Research, 2005.

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28

Donnenfeld, Shabtai. The multinational corporation and transfer price regulation with imperfect information. York University, Dept. of Economics, 1990.

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29

Donnenfeld, Shabtai. The multinational corporation and transfer price regulation with imperfect information. York University, Dept. of Economics, 1990.

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30

Brooks, Jonathan. Factors conditioning the transfer efficiency of agricultural support. OECD, 1997.

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31

Brooks, Jonathan. Factors conditioning the transfer efficiency of agricultural support. OECD, 1997.

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32

Gardiner, Karen. Putting a price on council housing: Valuing voluntary transfers. Suntory-Toyota International Centre for Economics and Related Disciplines, 1991.

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33

Price, John R. Price on contemporary estate planning. Little, Brown, 1992.

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34

United States. Congress. House. Committee on Armed Services. Environmental Restoration Panel., ed. Full Committee briefing on proposed arms sales to Jordan and consideration of H.R. 3606: To clarify the application of section 2406 of Title 10, United States Code, relating to cost and price management, and to delay the effective date of such provision, and report of the Environmental Restoration Panel, Committee on Armed Services, House of Representatives, Ninety-ninth Congress, first session, October 24, 1985. U.S. G.P.O., 1987.

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35

Inc, Ceteris, ed. Guide to international transfer pricing: Law, tax planning and compliance strategies. Kluwer Law International, 2010.

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36

John, Knight. Price scissors and intersectoral resource transfers: Who paid for industrialization in China. Oxford University, Institute of Economics and Statistics, 1992.

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37

Price, John R. Price on contemporary estate planning. 2nd ed. CCH, a Wolters Kluwer business, 2007.

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38

Pinskaya, Milyausha, Nikolay Milogolov, Kermen Cagan-Mandzhieva, and Tat'yana Loginova. Current trends in the development of international taxation. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1111362.

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The monograph is devoted to current trends in international taxation, aimed at developing a methodology for countering the erosion of the tax base, as well as practical issues of its application in modern Russia and abroad. The results of the BEPS Project initiated by the G20 member countries under the leadership of the OECD were evaluated. The analysis of the Russian rules for determining transfer prices for intangible assets in the light of the OECD recommendations issued under the BEPS Project is carried out. The article summarizes the legal approaches to countering the abuse of Double Taxa
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39

Hong, Linghui. Zhonghua Minguo di shi san jie guo ji ban hua shuang nian zhan: Zhuan yin, chuan shu = The 13th International Biennial Print Exhibition, R. O. C. : transfer and transmission. Guo li Taiwan mei shu guan, 2008.

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40

Spraos, John. Income transfers and income stability under alternative schemes for coping with commodity price fluctuations: A unifieddiagrammatic exposition. University College, 1989.

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41

Eckbo, B. Espen. Les primes des offres publiques, la note d'information et le marche des transferts de controle des societes. INSEAD, 1986.

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42

Board, Canada National Energy. Reasons for decision in the matter of TransCanada PipeLines Limited and TransCanada Keystone Pipeline GP Ltd.: Application dated 5 June 2006 for leave to transfer pipeline facilities and for a determination of the transfer price. National Energy Board, 2007.

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43

Robinson, Robert A. Food assistance: Reducing fraud and abuse in the food stamp program with electronic benefit transfer technologies : statement for the record by Robert A. Robinson, Associate Director, Food and Agriculture Issues, Resources, Community, and Economic Development Division, before the Committee on Agriculture, Nutrition, and Forestry, U.S. Senate. The Office, 1994.

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44

Robinson, Robert A. Food assistance: School milk contract bid-rigging : statement of Robert A. Robinson, Associate Director, Food and Agriculture Issues, Resources, Community, and Economic Development Division, before the Subcommittee on Elementary, Secondary, and Vocational Education, Committee on Education and Labor, House of Representatives. The Office, 1993.

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45

United States. General Accounting Office., ed. Food assistance: School milk contract bid-rigging : statement of Robert A. Robinson, Associate Director, Food and Agriculture Issues, Resources, Community, and Economic Development Division, before the Subcommittee on Elementary, Secondary, and Vocational Education, Committee on Education and Labor, House of Representatives. The Office, 1993.

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46

Schuster, Peter. Transfer Prices and Management Accounting. Springer, 2015.

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47

Schuster, Peter. Transfer Prices and Management Accounting. Springer, 2015.

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48

Staff, International Fiscal Association. Transfer Pricing in the Absence of Comparable Market Prices (Cahiers De Droit Fiscal International). Springer, 1992.

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49

International Taxation: Problems Persist In Determining Tax Effects Of Intercompany Transfer Prices. Diane Pub Co, 1992.

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50

Yildirim, Cenk. Flexible Management of Transfer Prices and Multiple Valuation Approach Based upon SAP Erp Within the Context of International Controlling. GRIN Verlag GmbH, 2015.

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