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Title:	關係企業移轉計價政府規範之研究
Authors:	游淑娟 YOU, XHU-JUAN
Contributors:	鄭文輝 ZHENG, WEN-HUI 游淑娟 YOU, XHU-JUAN
Keywords:	關係企業移轉計價政府規範
Date:	1993 1992
Issue Date:	2016-05-02 15:15:47 (UTC+8)
Abstract:	一、研究動機及目的
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Rashad and Edwardu J. Lusk. "Transfer pricing-A systhesis." The Accounting Review 49(Jannany 1974) :pp.8-23. 2 Anthony, Dearden, Bedford, "Management Control system." Six Edition Shun TA Publishings on. pp.301 3.Ackelsberg, R., &G Yukl, "Negotiated Transfer pricing and Conflict Resolution in Organizaten", Decision. Scinces (July 1979), pp.387-398. 4.Bailey, A.D ., &N . J . Boe, "Goal and Resource Transfers in the Multigoal Orgainization:, the Accounting Review (July 1976), pp.559-573. 5.Benke, R.L., J. D. Edwards, & A. R. Wheelovk, "Applying An Opportunity cost General Rule for Transfer Pricing". Management Accounting (Jan 1982), pp.44-48. 6.Benke, Ralph L., Jr. and James Don Edwards," shonld you Use Transfer Pricing to create Pseudo - profit Centers? " Management Accounting (February 1981):pp.36-43. 7 . Borkonski, S. C. ; "Environmental and organizational Factors Affecting Transfer pricing: A survey " , Management Accounting Research (Fall 1990), pp.38-99. 8.Cas-Baril, W.L., J.F. Gatti, &0. J. Grinnell, "Tranafer pricing in a Dynamic Market", Management Accounting (Feb. 1988), pp.30-33. 9 . Cowen, Scott S., Lawrence C. phillips and Linda stilla-bower. "Multinational· Transfer pricing. " Managewent Accounting (Jan. 1979) : pp.17-22 10.Cook, JR. P. W., "Decentralization and The Transfer-Price. Problem " , The Journal of Business (April 1955), pp.87-94. 11 Dean, J., "Decentralization and Intercompany pricing", Harvard Business. Review (July 1955), pp.65-74 12 Eccles, R.G., "Control with fairness in Transfer pricing " Harvard Busingss Review (Nov-Dec. 1983), pp.149-161 13. Fremgen, J. M., "Transfer pricing and Management Goals" , Management Accounting (Dec. 1970), pp.25-31 14. Gould, John R, "Internal pricing in Firms When there Are Costs of Using an Outside Market. 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" Management Accounting (March 1974) " pp.28 -32 22 Madison R.L ., "Responsibility Accounting and Transfer. pricing: Approach with Caution ", Management Accounting (Jan. 1979)pp.25-29. 23.MaysJ R. L., "Divisional Performance Measurement and Transfer. pricing", Management Accounting (April 1982).pp20-24. 24. Ronen, J., "Transfer Pricing - A synthesis: A comment", The Accounting Review (April 1975), pp.351-354. 25. Ronen, J., &G Mckinney, "Transfer pricing for Divisional Autonomy " , Journal of Accounting Research (spring 1970), pp.99-112 26.Scott, C.S., P.C. Lawrence, &S, Linda, "Multinational Transfer pricing " , Management Accounting (Jan 1979). 27.Sharav, Itzhak, "Transfer pricing - Diversity of Goals and Practices ." The Journal of Accountancy (April 1974): pp.56-63. 28. Spicer, B. H., "Towards an Organizational Theory of the Transfer Pricing process ", Accounting, organizatoion and society (vol-13, 1988), pp.303-322 29.Swieringa, R.J., & J. H. waterhouse, "Organizational views of Transfer Pricing " , Accounting, Organization and society (Vol. 7, 1982), pp140 -165. 30.Tang, Roger Y.W., C. K. Walter, and Robert H. Raymond. "Transfer Pricing - Japanese VS. American style . " Management Accounting 60 (Jan. 1979) : pp.12-16. 31 Tang, R.Y. W., "Transfer Pricing: Practice in the United states and Japan; Mutinational Transfer pricing - can-dian and British Perspective ". 32 Tisdell, C. A., "Transfer pricing : Technical and productivity change within the firm ", Managerial and decision Economics (Vol. 10, 1989), pp.253-256. 33."Transfer Pricing in the Absence of Comparable Market Prices " 1992 Cancum Congress, cahiens de drot fiscal In-ternational studies on International Fiscal Law by IFA Volume Lxxvlla. 34. Transfer Pricing and Multinational Enterprises. DECO Paris. 1979 . 35 .Transfer Pricing and Multinational Enterprises: Three Taxation Issues. DECO Paris. 1984 . 36.Trends in International Taxation . DECO Paris. 1985 . 37 .The DECO Guidelines for Multinational Enterprises. DECO Paris . 1986 . 38.International Tax Avoidance and Evasion. DECO Paris. 1987. 39.Internal Revenue code. Vol. ll . Commerce Clearing House. INC (CCH). 1991 PP.38408-38434. 40 .The Tax Treatment of Transfer Pricing. 1987 International Bureau of Fiscal Documentation. Vol. I & Vol. II. 41 Watson. D. J. H .. & J. V. Banmler. "Transfer Pricing : A Behavioral Context ". The Acconnting Review (July 1975 ). pp.466-474. 42 Wu. F. H . . &0. Sharp. "An Emiprial study of Transfer Pricing Practice ". The International Journal of Accounting. 1979. pp.71-99 . 43. Yunker. Penelope J . "Transfer Pricing and Performance Evaluation in Multinational Corporations . New York : praeger . 1982
Description:	碩士國立政治大學會計學系
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002004339
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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