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Cover -- Half Title -- Title Page -- Copyright Page -- Original Title Page -- Original Copyright Page -- Table of Contents -- Preface -- 1. Introduction -- Part One: The Theory of Transfer Pricing -- 2. The Microeconomics of Transfer Pricing -- 3. Transfer Pricing and Economic Efficiency -- 4. Transfer Pricing: A Taxonomy of Impacts on Economic Welfare -- 5. Transfer Pricing in Exhaustible Resource Markets -- 6. The Equivalence of Tariffs and Quotas in the Multinational Enterprise -- 7. Fiscal Transfer Pricing: Accounting for Reality -- 8. Financial Dimensions of Transfer Pricing -- Comments on Unresolved Issues in Transfer Pricing Models -- Part Two: Empirical Evidence on Transfer Pricing -- 9. Transfer Pricing in the Canadian Petroleum Industry -- 10. An Empirical Investigation of International Transfer Pricing by US Manufacturing Firms -- 11. A Comparison of Import Pricing by Foreign and Domestic Firms in Brazil -- 12. Some Evidence on Transfer Pricing by Multinational Corporations -- Comments on Efficiency, Equity and Transfer Pricing in LDCs -- Part Three: Regulation of Transfer Pricing -- 13. Transfer Pricing Problems in Developing Countries -- 14. The Regulation of Transfer Prices by Developing Countries: Second-best Policies? -- 15. International Arbitration of Transfer Pricing Disputes Under Income Taxation -- Comments on the Difficulties in Regulating Transfer Prices -- Bibliography -- Notes on Contributors -- Author Index -- Subject Index

1. Internationalization and non-equity forms of international involvement / Alan M. Rugman -- 2. Transaction costs and the theory of the multinational enterprise / Mark C. Casson -- 3. Mergers and the theory of foreign direct investment / A. Louis Calvert -- 4. Conventional theory and unconventional multinationals : do new forms of multinational enterprise require new theories? / Ian H. Giddy and Stephen Young -- 5. The eclectic theory of the multinational enterprise and the international hotel industry / John H. Dunning and Matthew McQueen -- 6. Regional offices in multinational firms / Robert E. Grosse -- 7. Industrial co-operation, joint ventures and the MNE in Yugoslavia / Peter F. Cory -- 8. Macroeconomic theories of foreign direct investment : an assessment / H. Peter Gray -- 9. Foreign bank entry into Japan and California / Adrian E. Tschoegl -- 10. Multinational food and fish corporations / David P. Rutenberg -- 11. Inter-industry determinants of foreign direct investments : a Canadian perspective / Robert F. Owen -- 12. Multinational enterprises and technology transfer / Richard A. Caves.

Taking a regional approach, this text challenges some of the underlying assumptions behind globalization and focuses on both the dominant economies the EU, the US and Japan as well as emerging markets in world trade, such as Brazil, India and China

This volume contains recent chapters dealing with empirical tests of the relationship between multinationality (M) and performance (P). This is a traditional topic in the area of international business, but recently there has been renewed interest, partly due to theoretical advances such as the regionalization thesis of Rugman and Verbeke (in contrast to the previous assumption of uniform internationalization) and partly due to better and more detailed data on the geographic dispersion of activities now available from the annual reports of large firms, most of which are multinational enterprises (MNEs). In this literature, P, as a dependent variable, is broadly determined by the degree of multinationality, M, where M is usually proxied by the ratio of foreign (F) to total (T) sales or assets, i.e. (F/T). There is either a linear, quadratic, or cubic (S curve) fit, allowing for controls such as size of the firm; industry grouping, organizational learning effect over time, etc. Recently, this M and P literature has included regional aspects of (F/T) and performance, for example performance has looked at return on foreign assets (ROFA). In short, new accounting standards affecting most of the worlds MNEs now make it possible to adopt both a new dependent variable (for performance) and a new independent variable (for multinationality). Performance can now capture the return on foreign assets (ROFA), and just the return on total assets (ROTA). Multinationality is now available on a regional basis, i.e. the ratio of regional (R) to total (T) sales R/T. This offers better information on the strategic performance of an MNE, in comparison to the traditional metric of the return of foreign - to total sales or assets F/T. This volume will publish 10 chapters at the forefront of research on this reinvigorated topic of the regional aspects of multinationality and performance. It provides research at the forefront of the regional aspects of multinationality and performance. It deals with empirical tests of the relationship between multinationality and performance. It considers the effect that new accounting standards for the worlds MNEs have on multinationality and performance. This book series is available electronically at website

Alan M. Rugman explores alternatives to the popular model of increasingly globalized business, and explores the widespread evidence of regionalised business practice among the world's top 500 companies. Detailed case studies and real-life examples flesh out the theory and practice of regionalisation in multinationals

This book contains selected papers first presented at the Canada-United States Business Conference held at the Kelley School of Business, Indiana University, on April 11-12, 2003. The set of 18 chapters in this book are grouped into three major sections. Part I deals with regional economic integration in North America, including papers on the strategies of multinational enterprises and exporting firms. In Part II, five chapters deal with financial integration in North America and the issues of a common currency.Finally, specific industry sectors and issues of public policy across the Canada-U.S. border are examined in Part III. They include: agriculture; softwood lumber; transportation; and electricity. The key issues of current interest and concern examined include: cross border trade and security - of particular importance in the post-9/11 environment; NAFTA at age ten; and the impact of the Free Trade of the Americas (FTAA) on NAFTA; and, the FTAA and civil society. The key policy areas discussed included regulation, labor mobility, productivity, and specific sectoral issues (energy, transportation, etc.). In addition to this examination of key research issues, authors also explore managerial and public policy implications of their findings