Title page for ETD etd-05222007-091418

Type of Document Dissertation
Author Foster, Sheila Dale
URN etd-05222007-091418
Title An empirical investigation of the ability of multinational enterprises to affect their United States income tax liability
Degree PhD
Department Business (Accounting)
Advisory Committee
Advisor Name Title
Kubin, Konrad W. Committee Chair
Hicks, Sam A. Committee Member
Littlefield, James E. Committee Member
Reynolds, Marion R. Jr. Committee Member
Seago, W. Eugene Committee Member
  • International business enterprises Taxation United
  • Transfer pricing Taxation United States.
Date of Defense 1994-12-13
Availability restricted

Transfer prices are the prices charged by one party for goods and/or services transferred to a related party. While transfer prices are essential to the goal of profit maximization within the enterprise, difficulties arise over how to establish the “correct” transfer price. For the global enterprise this problem is more acute because different segments of the enterprise operate under different political jurisdictions and are subject to taxation by different political entities. Concerns have been raised by Congress and the Internal Revenue Service regarding whether multinationals, especially foreign-owned multinationals, are using transfer pricing and cost-allocation policies across international borders to avoid United States income taxes. Generally, testimony before the hearings, limited anecdotal studies, and court case findings have suggested that multinationals do not pay their "fair share”.

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