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題名 跨國公司之移轉價格行為: 臺灣之實證研究
作者 林曼莉
貢獻者 薛光濤
林曼莉
日期 1986
上傳時間 5-May-2016 14:11:31 (UTC+8)
參考文獻 參考書目
     一、中文部分:
     1.王泰允:「多國性企業──經營策略與實例──」，作者印行，民國70年8月初版。
     2.王建瑄:「租稅法」，文笙書局，民國70年2月版。
     3.李蘭甫:「國際企業論」，三民書局，民國73年11月初版。
     4.杜慶福:「多國性企業內部轉播計價之研究」，政大會研所碩士論文，民國71年。
     5.邱康夫:「多國籍企業經營」，建宏書局，民國68年11月。
     6.吳慧娟:「多國公司租稅規避與所得調整之研究」，中興法研所碩士論文，民國70年。
     7.林彩梅:「多國籍企業」，華泰書局，民國68年11月。
     8.林崑城:「多國性公司的課稅問題(上)」，財稅研究第八卷第二期。
     9.陳定國:「國際企業」，正中書局，民國66年7月初版。
     10.詹益郎:「多國籍企業的演變與發展」，國民金融，民國73年5月。
     
     二、英文部份:
     1. Arpan , J., International Intracorporate Pricing:Non-American System and Views. New York: Praeger Publishers , 1971.
     2. Abdel-Khalik, A. R. & E. J. Lusk, "Transfer Pricing－A Synthesis", The Accounting Reviews (January 1974) pp .8-23 .
     3. Alan M. Rrgman & Lorraine Eden, Multinations and Transfer Pricing, London: Billing & Sons Limited, 1985.
     4. Bardhan, Pranab K, "Imports, Domestic Production, and Transnational Vertical Integration: A Theoretical Note", Journal of Political Economy, (1982) pp.1020-34.
     5. Benke, R. L. Jr. & J. Don Edwards, "Transfer Pricing:Techniques and Uses", Management Accounting(June 1980), pp .44-6.
     6. Bond, E. W., "Optimal Transter Pricing When Tax Rates Differ", Southern Economic Journal 47, (1980), pp.191-200.
     7. Booth, E. J. R & Jensen, Oscar W. "Transfer Prices in the Global Corporation under Internal and External Constraints", The Canadian Journal of Economics (1977), pp.434-46.
     8. Burns, Jane O, "Transfer Pricing Decisions of U.S. Multinational Corporations", Journal of International Business Studies (Fall, 1980), pp.23-39.
     9.──── & Ross, "Establishing Interational Transfer Pricing Standards for Tax Andits of Multinational Enterprises", The International Journal of Accounting(Fall, 1981).
     10. Corpithorne, L. "International Corporate Transfer Pricing and Government Policy", Canadian Journal of Economics, (August, 1971), pp.324-341.
     11. Dan Haendel, Foreign Investment and Magement of Political Risk, (Boulder Colorado, Westuieu Press,Inc. 1979).
     12. David J.H. Watson & John V. Baumler, "Transfer Pricing: A Behavior Context", The Accounting Review, (July, 1968), pp.466-474.
     13. Diewart, "Duality Approaches to Microecomic Theory" in Arrow, K.J. & Intriligator, M.D.(eds), Handbook of Mathematical Economics, Vol.II, Amsterdam: North Holland, 1982.
     14. Eden, Lorraine, "Vertically Integrated Multinationals: A Microecomic Analysis", Canadian Journal of Economic 11, No.3, (August, 1978), pp.534-46.
     15.────, "Transfer Pricing Policies Under Tariff Barriars", Canadian Journal of Economics 16, No.4, (November, 1983), pp.679-95.
     16. Elam, R. & H. Henaidy, "Transfer Pricing for the Multinational Corporation", The International Journal of Accounting, (1981), pp.49-65.
     17. Finnie, J. "Transfer Pricing Practices", Management Accounting (1978), pp.17-35.
     18. Gootz, Billy E. "Transfer Prices: An Exercise in Relevancy and Goal Congruence", The Accounting Review (1967), pp.435-50.
     19. Hanson, James S. "Transfer Pricing in the Multinational Corporation: A Critical Appraisal", World Development, (1975), pp.857-65.
     20. Harold Bierman, Jr., "Pricing Intracompany Transfers", The Accounting Review, (1959), pp.429-433.
     21. Hawkins, P. G. & Macaluso, D., "The Avoidance of Restrictive Monetary Policies in Host Countries by Multinational Firms", Journal of Money, Credit and Banking, (1977), pp.562-71.
     22. Helleiner & Lavergne, R. , "Intra- Firm Trade and Industrial Exports to the United States", Oxford Bulletin of Economics and Statistics, (November,1979), pp.297-311.
     23. Hirshleifer, Jack., "On the Economics of Transfer Pricing", Journal of Business, pp.172-84.
     24. Horst, T., "The Theory of Multinational Firm: Optimal Behavior Under Different Tariff and Tax Rates", Journal of Political Economy 79, (1971), pp.1059-72.
     25. Itagaki, T., "Theory of the Multinational Firm: An Analysis of the Effects of Government Policies", International Economic Review, Vol.20, No.2 (June,1979), pp.437-448.
     26. ────, "The Theory of Multinational Firm Under Exchange Rate Uncertainty", Canadian Journal of Economics, pp.267-97.
     27. ────, "Systems of Taxation of Moltinational Firms Under Exchange Risk", Southern Economic Journal, pp.708-33 .
     28. Jerome E. Hass, "Transfer Pricing In A Decentralized Firm", Management Science, Vol.14, No.6, (1968), pp. 310-331.
     29. Larry J. Merville & J. William Petty, "Transfer Pricing For the Multinational Firm", The Accounting Review, (October, 1978), pp.935-951.
     30. Kanodia C., "Risk Sharing and Transfer Price Systems Under Uncertinty", Journal of Accounting Research (1979), pp.74-98.
     31. Kopits, G., "Intra-Firm Royaleties Crossing Frontiers and Transfer-Pricing Behavior", The Economic Journal, (December, 1976), pp.791-805.
     32. Merville, L.J. & J.W. Petty, "Transfer Pricing for the Multinational Firm", The Accounting Reviews (October, 1978), pp.935-51.
     33. Moore, Craig Thomas, Transfer Pricing in Multinational Enterprices: Emprical Tests, London:Syercuse University 1980.
     34. Penrose, "Foreign Investment and the Growth of the Firm", Economic Journal (1956), pp.220-35.
     35. Rick Elam & Hamid Henaidy, "Tranfer Pricing for the Multinational Corporation", The Internaional Journal of Accounting, (Spring, 1981) , pp.49-65.
     36. Robert, A. Pitts, "Towards A Contingency Theory of Multibusines Organization Design, "Academy of Management Review (1980), pp.203-210.
     37. Roland L. Madison, "Responsibility Accounting and Transfer Pricing: Approach with Caution", Management Accounting (January, 1979), pp.25-9.
     38. Ronen, Joshua & Mckinney, "Transfer Pricing for Divisional Autonomy", Journal of Accounting Research (1970), pp.99-112.
     39. Samuelson, Larry, "The Multinational Firm with Arm`s Length Transfer Price Limits", Journal of International Economics (1982), pp.365-373.
     40. Tang, Roger Y.W., Multinational Transfer Pricing: Canadian and British Perspectives, Toronto :Butterworths, (1981).
     41. ────,Transfer Pricing Practices in the US and Japan, New York: Praeger Publishers(1979).
     42. Verlage, H., Transfer Pricing for Multinational Enterprices: Some Remarks on its Economic, Fiscal and Organizational Aspects, Rotterdam University Press (1975).
     43. Willand E. Stone, "Intracompany Pricing", The Accounting Review (1959), pp.25-27.
     44. ────,"Legal Implications of Intracompany Pricing", The Accounting Reviews (1964), pp.38-42.
     45. Yunker, Penelope J., Transfer Pricing and Performance Evaluation in Multinational Corporation:A Survey Study, New York: Praeger (1982).
描述 碩士
國立政治大學
國際經營與貿易學系
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002006646
資料類型 thesis
dc.contributor.advisor 薛光濤zh_TW
dc.contributor.author (Authors) 林曼莉zh_TW
dc.creator (作者) 林曼莉zh_TW
dc.date (日期) 1986en_US
dc.date.accessioned 5-May-2016 14:11:31 (UTC+8)-
dc.date.available 5-May-2016 14:11:31 (UTC+8)-
dc.date.issued (上傳時間) 5-May-2016 14:11:31 (UTC+8)-
dc.identifier (Other Identifiers) B2002006646en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/91277-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 國際經營與貿易學系zh_TW
dc.description.tableofcontents 目錄
     感言
     第一章 緒論………1
     第一節 研究動機與目的………1
     第二節 研究架構………3
     第二章 文獻探討………4
     第一節 國外有關之文獻………4
     第二節 國內有關之文獻………13
     第三節 有關之實證研究………14
     第四節 本章彙述………17
     第三章 理論模型………19
     第一節 子公司不生產只銷售母公司產品之模型………19
     第二節 子公司亦自行生產之情形………24
     第三節 本章彙述………30
     第四章 實證研究………32
     第一節 實證模型之導引………32
     第二節 實證模型之擴充………34
     第三節 實證資料之來源………37
     第四節 實證研究結果………40
     第五節 實證結果之檢討………44
     第五章 結論………50
     參考書目………53		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006646en_US
dc.title (題名) 跨國公司之移轉價格行為: 臺灣之實證研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考書目
     一、中文部分:
     1.王泰允:「多國性企業──經營策略與實例──」，作者印行，民國70年8月初版。
     2.王建瑄:「租稅法」，文笙書局，民國70年2月版。
     3.李蘭甫:「國際企業論」，三民書局，民國73年11月初版。
     4.杜慶福:「多國性企業內部轉播計價之研究」，政大會研所碩士論文，民國71年。
     5.邱康夫:「多國籍企業經營」，建宏書局，民國68年11月。
     6.吳慧娟:「多國公司租稅規避與所得調整之研究」，中興法研所碩士論文，民國70年。
     7.林彩梅:「多國籍企業」，華泰書局，民國68年11月。
     8.林崑城:「多國性公司的課稅問題(上)」，財稅研究第八卷第二期。
     9.陳定國:「國際企業」，正中書局，民國66年7月初版。
     10.詹益郎:「多國籍企業的演變與發展」，國民金融，民國73年5月。
     
     二、英文部份:
     1. Arpan , J., International Intracorporate Pricing:Non-American System and Views. New York: Praeger Publishers , 1971.
     2. Abdel-Khalik, A. R. & E. J. Lusk, "Transfer Pricing－A Synthesis", The Accounting Reviews (January 1974) pp .8-23 .
     3. Alan M. Rrgman & Lorraine Eden, Multinations and Transfer Pricing, London: Billing & Sons Limited, 1985.
     4. Bardhan, Pranab K, "Imports, Domestic Production, and Transnational Vertical Integration: A Theoretical Note", Journal of Political Economy, (1982) pp.1020-34.
     5. Benke, R. L. Jr. & J. Don Edwards, "Transfer Pricing:Techniques and Uses", Management Accounting(June 1980), pp .44-6.
     6. Bond, E. W., "Optimal Transter Pricing When Tax Rates Differ", Southern Economic Journal 47, (1980), pp.191-200.
     7. Booth, E. J. R & Jensen, Oscar W. "Transfer Prices in the Global Corporation under Internal and External Constraints", The Canadian Journal of Economics (1977), pp.434-46.
     8. Burns, Jane O, "Transfer Pricing Decisions of U.S. Multinational Corporations", Journal of International Business Studies (Fall, 1980), pp.23-39.
     9.──── & Ross, "Establishing Interational Transfer Pricing Standards for Tax Andits of Multinational Enterprises", The International Journal of Accounting(Fall, 1981).
     10. Corpithorne, L. "International Corporate Transfer Pricing and Government Policy", Canadian Journal of Economics, (August, 1971), pp.324-341.
     11. Dan Haendel, Foreign Investment and Magement of Political Risk, (Boulder Colorado, Westuieu Press,Inc. 1979).
     12. David J.H. Watson & John V. Baumler, "Transfer Pricing: A Behavior Context", The Accounting Review, (July, 1968), pp.466-474.
     13. Diewart, "Duality Approaches to Microecomic Theory" in Arrow, K.J. & Intriligator, M.D.(eds), Handbook of Mathematical Economics, Vol.II, Amsterdam: North Holland, 1982.
     14. Eden, Lorraine, "Vertically Integrated Multinationals: A Microecomic Analysis", Canadian Journal of Economic 11, No.3, (August, 1978), pp.534-46.
     15.────, "Transfer Pricing Policies Under Tariff Barriars", Canadian Journal of Economics 16, No.4, (November, 1983), pp.679-95.
     16. Elam, R. & H. Henaidy, "Transfer Pricing for the Multinational Corporation", The International Journal of Accounting, (1981), pp.49-65.
     17. Finnie, J. "Transfer Pricing Practices", Management Accounting (1978), pp.17-35.
     18. Gootz, Billy E. "Transfer Prices: An Exercise in Relevancy and Goal Congruence", The Accounting Review (1967), pp.435-50.
     19. Hanson, James S. "Transfer Pricing in the Multinational Corporation: A Critical Appraisal", World Development, (1975), pp.857-65.
     20. Harold Bierman, Jr., "Pricing Intracompany Transfers", The Accounting Review, (1959), pp.429-433.
     21. Hawkins, P. G. & Macaluso, D., "The Avoidance of Restrictive Monetary Policies in Host Countries by Multinational Firms", Journal of Money, Credit and Banking, (1977), pp.562-71.
     22. Helleiner & Lavergne, R. , "Intra- Firm Trade and Industrial Exports to the United States", Oxford Bulletin of Economics and Statistics, (November,1979), pp.297-311.
     23. Hirshleifer, Jack., "On the Economics of Transfer Pricing", Journal of Business, pp.172-84.
     24. Horst, T., "The Theory of Multinational Firm: Optimal Behavior Under Different Tariff and Tax Rates", Journal of Political Economy 79, (1971), pp.1059-72.
     25. Itagaki, T., "Theory of the Multinational Firm: An Analysis of the Effects of Government Policies", International Economic Review, Vol.20, No.2 (June,1979), pp.437-448.
     26. ────, "The Theory of Multinational Firm Under Exchange Rate Uncertainty", Canadian Journal of Economics, pp.267-97.
     27. ────, "Systems of Taxation of Moltinational Firms Under Exchange Risk", Southern Economic Journal, pp.708-33 .
     28. Jerome E. Hass, "Transfer Pricing In A Decentralized Firm", Management Science, Vol.14, No.6, (1968), pp. 310-331.
     29. Larry J. Merville & J. William Petty, "Transfer Pricing For the Multinational Firm", The Accounting Review, (October, 1978), pp.935-951.
     30. Kanodia C., "Risk Sharing and Transfer Price Systems Under Uncertinty", Journal of Accounting Research (1979), pp.74-98.
     31. Kopits, G., "Intra-Firm Royaleties Crossing Frontiers and Transfer-Pricing Behavior", The Economic Journal, (December, 1976), pp.791-805.
     32. Merville, L.J. & J.W. Petty, "Transfer Pricing for the Multinational Firm", The Accounting Reviews (October, 1978), pp.935-51.
     33. Moore, Craig Thomas, Transfer Pricing in Multinational Enterprices: Emprical Tests, London:Syercuse University 1980.
     34. Penrose, "Foreign Investment and the Growth of the Firm", Economic Journal (1956), pp.220-35.
     35. Rick Elam & Hamid Henaidy, "Tranfer Pricing for the Multinational Corporation", The Internaional Journal of Accounting, (Spring, 1981) , pp.49-65.
     36. Robert, A. Pitts, "Towards A Contingency Theory of Multibusines Organization Design, "Academy of Management Review (1980), pp.203-210.
     37. Roland L. Madison, "Responsibility Accounting and Transfer Pricing: Approach with Caution", Management Accounting (January, 1979), pp.25-9.
     38. Ronen, Joshua & Mckinney, "Transfer Pricing for Divisional Autonomy", Journal of Accounting Research (1970), pp.99-112.
     39. Samuelson, Larry, "The Multinational Firm with Arm`s Length Transfer Price Limits", Journal of International Economics (1982), pp.365-373.
     40. Tang, Roger Y.W., Multinational Transfer Pricing: Canadian and British Perspectives, Toronto :Butterworths, (1981).
     41. ────,Transfer Pricing Practices in the US and Japan, New York: Praeger Publishers(1979).
     42. Verlage, H., Transfer Pricing for Multinational Enterprices: Some Remarks on its Economic, Fiscal and Organizational Aspects, Rotterdam University Press (1975).
     43. Willand E. Stone, "Intracompany Pricing", The Accounting Review (1959), pp.25-27.
     44. ────,"Legal Implications of Intracompany Pricing", The Accounting Reviews (1964), pp.38-42.
     45. Yunker, Penelope J., Transfer Pricing and Performance Evaluation in Multinational Corporation:A Survey Study, New York: Praeger (1982).		zh_TW