Lorraine Eden

TRANSFER PRICING AND
INTERNATIONAL TAX
PUBLICATIONS by Lorraine Eden
Professor, Department of Management
Texas A&M University, College Station, TX 77843-4221
Phone: 979-862-4053 Fax: 979-845-9641 Email: leden@tamu.edu WWW: http://cibs.tamu.edu/leden and http://www.voxprof.com

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Forthcoming

Eden, Lorraine, editor. Forthcoming. The Economics of Transfer Pricing. The International Library of Critical Writings in Economics. Cheltenham, UK: Edward Elgar Publishing.

Eden, Lorraine. Forthcoming. The Economics of Transfer Pricing: An Introduction. In Lorraine Eden (editor), The Economics of Transfer Pricing. The International Library of Critical Writings in Economics. Cheltenham, UK: Edward Elgar Publishing.

2005

Eden, Lorraine. 2005. Went for Cost, Priced at Cost? An economic approach to the transfer pricing of offshored business services. Transnational Corporations, 14.2 (August): 1-53. Also published in
- Tax Management Transfer Pricing Report, Special Report, February, 2006.

Diewert, Erwin, William Alterman and Lorraine Eden. 2005. Transfer Prices and Import and Export Price Indexes: Theory and Practice. In Price and Productivity Measurement, Volumes 1 and 2. W. Erwin Diewert, Bert M. Balk, Dennis Fixler, Kevin J. Fox and Alice O. Nakamura (editors). Trafford Press.
- Also available as: International Monetary Fund. IMPI Manual, Chapter 18: Transfer Prices (26pp).

Eden, Lorraine, Luis Juárez Valdez and Dan Li. 2005. Walk Softly and Carry a Big Stick: Transfer Pricing Penalties and the Market Valuation of Japanese Multinationals in the United States. Journal of International Business Studies, 36: 398-414.

Eden, Lorraine and Robert Kudrle. 2005. Tax Havens: Renegade States in the International Tax Regime. Law and Policy, 27.1 (January): 100-127.

2004

Eden, Lorraine and Peter Rodriguez. 2004. How Weak Are the Signals? International Price Indices and Multinational Enterprises. Journal of International Business Studies, 35.1: 61-74.

2003

Kudrle, Robert and Lorraine Eden. 2003. The Campaign against Tax Havens: Will It Last? Will It Work? Stanford Journal of Law, Business and Finance, 9.1 (Autumn): 37-68.

Eden, Lorraine. 2003. Book review for Journal of International Business Studies of Intrafirm Trade and Global Transfer Pricing Regulations, by Roger Tang , Quorum Books, 2002.

2001

Eden, Lorraine and Rebecca Smith. 2001. Not at Arm’s Length: A Guide to Transfer Pricing Resources. Journal of Business and Finance Librarianship, 6.4: 3-22.

Eden, Lorraine. 2001. International Taxation, Transfer Pricing and the Multinational Enterprise. In The Oxford Handbook of International Business, edited by Alan Rugman and Thomas Brewer.London, UK: Oxford University Press

Eden, Lorraine, Tina Dacin and William Wan. 2001. Standards Across Borders: Diffusion of the Arm's Length Standard in North America. Accounting, Organizations and Society 26: 1-23.

Eden, Lorraine. 2001. Transfer Pricing, Intrafirm Trade and the BLS International Price Program. Bureau of Labor Statistics Working Paper Series, WP-334. Washington, DC: US Department of Labor. http://www.bls.gov/ore/abstract/ec/ec010020.htm

2000

Eden, Lorraine. 2000. The Arm’s Length Standard in North America. Tax Notes International. February.

1998

Eden, Lorraine 1998. Taxing Multinationals: Transfer Pricing and Corporate Income Taxation in North America. Toronto: University of Toronto Press. 757 pp.

Taxing Multinationals: An Introduction to the Issues. In Eden, Lorraine 1998. Taxing Multinationals: Transfer Pricing and Corporate Income Taxation in North America. Toronto: University of Toronto Press. 757 pp.

1997

Eden, Lorraine. 1997. The OECD Tax Transfer Pricing Regime: Implications for Korea. NDI for the 21st Century, 1(1), pp.110-15. Seoul: National Development Institute. Published in Korean.

1996

Eden, Lorraine. 1996. Deep Integration: National Treatment and Tax Harmonization in North America. In Market Access after the Uruguay Round: Investment and Competition Perspectives, edited by Pierre Sauvé and Daniel Schwanen. Toronto: C.D. Howe Institute.

Eden, Lorraine. 1996. The Emerging North American Investment Regime. Transnational Corporations 5(3): 61-98.

Eden. L. 1996. Searching for a CUP: The Harmonization of Transfer Pricing Rules in North America. In D. Dimon, I.G. Tomlinson and S.E.W. Nichols (Eds.) Competitiveness in International Business and Trade, Volume 1. Laredo: Texas A&M International University.

1994

Eden, Lorraine 1994. Puerto Rican Transfers and Section 936. Tax Notes International 9 (July 4): 37-45.

1991

Eden, Lorraine 1991. Free Trade, Tax Reform and Transfer Pricing. Canadian Tax Journal 39(1) January-February: 90-112.

Lorraine Eden, ed. 1991. Retrospectives on Public Finance. Fiscal Reform in the Developing World Series. Durham, N.C.: Duke University Press. 409 pp.
- Eden, Lorraine 1991. Retrospectives on Public Finance: An Introduction to the Issues. In Retrospectives on Public Finance, edited by Lorraine Eden. Durham, N.C.: Duke University Press.

1990

Eden, Lorraine 1990. Multinationals and Transfer Pricing in the Petroleum Industry: A Comment. In International Aspects of Taxation, edited by Assaf Razin and Joel Slemrod, Chicago: National Bureau of Economic Research and the University of Chicago Press, 155-59.

1989

Eden, Lorraine 1989. Pharmaceuticals in Canada: An Analysis of the Compulsory Licensing Debate. In International Business in Canada: Strategies for Management, edited by A.M. Rugman. New York and Toronto: Prentice-Hall, 245-67.

1988

Eden, Lorraine 1988. Equity and Neutrality in the International Taxation of Capital. Osgoode Hall Law Journal. 26(2) Fall: 367-408.

Eden, Lorraine 1988. The Impacts of Tax and Tariff Reforms on U.S. Direct Investments in Canadian Manufacturing. In Canada/U.S.A.: The Economic Relationship, edited by David McKee. New York: Praeger Publishers, 121-51.

1985

Rugman, A.M. and Lorraine Eden, eds. 1985. Multinationals and Transfer Pricing. London : Croom Helm and New York: St. Martin's Press. 336 pp.

- Eden, Lorraine and A.M. Rugman. 1985. Introduction to Multinationals and Transfer Pricing. In Multinationals and Transfer Pricing, edited by A.M. Rugman and Lorraine Eden. London and New York: Croom Helm and St. Martins Press, 1-10. Also published in Spanish in Informacion Comercial Espanola, Revista de Economia, Ministerio de Economia y Hacienca mim. 616, Dec. 1984, 35-40.
- Eden. L. 1985. The Microeconomics of Transfer Pricing. In Multinationals and Transfer Pricing, edited by A.M. Rugman and Lorraine Eden. London and New York: Croom Helm and St. Martins Press, 13-46.

1983

Eden, Lorraine 1983. Transfer Pricing Policies Under Tariff Barriers. Canadian Journal of Economics. XVI (November): 669-85.

1978

Eden, Lorraine. 1978. Vertically Integrated Multinationals - a Microeconomic Analysis. Canadian Journal of Economics Vol. XI (August): 534-46.

Unpublished PhD Dissertation

Eden, Lorraine 1976. The Importance of Transfer Pricing: A Microeconomic Analysis of Multinational Behaviour Under Trade Barriers. Unpublished Doctoral Dissertation, Dalhousie University, Halifax, N.S. Supervisor: Dr. Carl Sumner Shoup, McVickar Professor of Political Economy Emeritus, Columbia University.