TRANSFER PRICING

Arm's Length Principle

• Wilkie, Scott and Lorraine Eden. 2023. Through the Lens (Down the Rabbit Hole?) of Transfer Pricing. Canadian Tax Journal (Special Issue in Memory of Richard M. Bird).

• Eden, Lorraine and L. Murphy Smith. 2022. The Ethics of Transfer Pricing: Insights from the Fraud Triangle. Journal of Forensic and Investigative Accounting, 3 (Special Issue): 360- 383.https://www.nacva.com/content.asp?contentid=1137

• Eden, Lorraine, Jean-Edouard Colliard and Co-Pierre Georg. In Response to Call For Evidence: Review of the Office of Tax Simplification. HM Treasury. July 5, 2021. https://www.gov.uk/government/publications/review-of-the-office-of-tax-simplification-call-for-evidence

• Eden, Lorraine. 2020. David and the Three Goliaths: Defending the Arm's Length Principle. Bloomberg Tax Report. Sept. 14.   Tax Management International Journal (Oct 2).    https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3692565

• Eden, Lorraine. 2020. Foreword. In Oliver Treidler. Transfer Pricing in One Lesson: A Practical Guide to Applying the Arm’s Length Principle in Intercompany Transactions. Springer International Publishing.

• Eden, Lorraine. October 2019. The Arm’s Length Standard Is Not the Problem. Tax Management International Journal. Also Bloomberg Tax. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3467066.  Also published in Spanish in November 2019 in IDC Asesor Fiscal, Jurídico y Laboral (IDC) at IDCOnline.mx. See also video at https://www.youtube.com/watch?v=7oLV1v5GC0g.     

• Eden, Lorraine, Niraja Srinivasan and Srini Lalapet. 2019. Transfer Pricing Challenges in the Digital Economy: Hic Sunt Dracones? Tax Management International Journal, 48 (June 14). Also published in Bloomberg Tax Daily Tax Report. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3412546

• Eden, Lorraine and William Byrnes. 2018. Transfer Pricing and State Aid: The Unintended Consequences of Advance Pricing Agreements. Transnational Corporations, Special Issue on Investment and International Taxation, Part 1, 25(2):  9-36. https://bit.ly/2NoNJXi  and https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3244058

•  Eden, Lorraine. 2016. The Arm’s Length Standard: Making It Work in a 21st Century World of Multinationals and Nation States. Thomas Pogge and Krishen Mehta, editors. Global Tax Fairness. Oxford University Press.

• Eden, Lorraine. 2009. Taxes, Transfer Pricing and the Multinational Enterprise. In Alan Rugman (editor). Oxford Handbook of International Business, 2nd Edition. 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. 2000. The Arm’s Length Standard in North America. Tax Notes International. (February), 7: 673-681.

• [BOOK] Eden, Lorraine 1998. Taxing Multinationals: Transfer Pricing and Corporate Income Taxation in North America. Toronto: University of Toronto Press. 757 pp.  See especially Ch 2: The International Tax Transfer Pricing Regime, Formulary Apportionment (TP & Unitary Tax pp.313-319) and (Replacing the Norm: Unitary Tax pp. 560-583)

• 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.

Economics of Transfer Pricing under Trade and Tax Barriers 

• Eden, Lorraine. 2024. Transfer Pricing and Cross-border Arbitrage. In Christian Asmussen, Niron Hashai and Dana Minbaeva (editors), Encyclopedia of International Strategic Management, Edward Elgar Publishing. Draft version.  See also https://www.e-elgar.com/shop/usd/encyclopedia-of-international-strategic-management-9781800884038.html

• [BOOK] Eden, Lorraine (editor). 2019. The Economics of Transfer Pricing: The International Library of Critical Writings in Economics. Cheltenham, UK: Edward Elgar Publishing.Table of Contents   https://www.e-elgar.com/shop/the-economics-of-transfer-pricing/

• Eden, Lorraine. 2019. The Economics of Transfer Pricing: Looking Back, Thinking Forward. In Lorraine Eden (editor). The Economics of Transfer Pricing. Edward Elgar Publishing.  [draft version PDF]

• Eden, Lorraine. 2012.  Transfer price manipulation. Chapter 7 in Draining Development? The sources, consequences and control of flows of illicit funds from developing countries, edited by Peter Reuter. Washington, DC: The World Bank. 

• 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. Reprinted in Tax Management Transfer Pricing Report, Special Report, February, 2006.

• 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.

• Diewert, W. Erwin., William F. Alterman and Lorraine Eden. 2005. Transfer Prices and Import and Export Price Indexes: Theory and Practice. In International Monetary Fund Export and Import Price Index Revised Manual, Chapter 18. http://www.imf.org/external/np/sta/tegeipi/. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=734883 

• 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.

• 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 

• 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, pp. 591-619.

• [BOOK] Eden, Lorraine 1998. Taxing Multinationals: Transfer Pricing and Corporate Income Taxation in North America. Toronto: University of Toronto Press. 757 pp.   Search "tariff" and "trade barriers".

• 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.

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

• 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.

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

• 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.

• [BOOK] Rugman, A.M. and Lorraine Eden (editors) 1985. Multinationals and Transfer Pricing. London : Croom Helm and New York: St. Martin's Press. Book re-published in hard cover by Routledge in 2017 in the Routledge Library Editions: Multinationals.  https://www.routledge.com/Multinationals-and-Transfer-Pricing/Rugman-Eden/p/book/9781138242814

• 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. Martin’s 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.  Re-published by Routledge in 2017 in the Routledge Library Editions: Multinationals. https://www.routledge.com/Multinationals-and-Transfer-Pricing/Rugman-Eden/p/book/9781138242814

• 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. Martin’s Press, 13-46. Reprinted in Sylvain Plasschaert, ed. Transnational Corporations, Transfer Pricing and Taxation, London and New York: Routledge, UN Library on Transnational Corporations, 1993, pp.151-82. Re-published by Routledge in 2017 in the Routledge Library Editions: Multinationals. https://www.routledge.com/Multinationals-and-Transfer-Pricing/Rugman-Eden/p/book/97811382

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

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

• 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. https://dalspace.library.dal.ca/handle/10222/71157

OECD Pillar One and Pillar Two

• Eden, Lorraine. 2023. Pillar 1 Amount B: Simplifying the Arm’s-Length Principle for Baseline Distribution Activities. Tax Notes International, 112 (October 9): 179-190.

• Eden, Lorraine. 2023.  Submission to the OECD Centre for Tax Policy and Administration in response to the Public Consultation Document on Pillar One – Amount B(17 July – 1 September 2023). September 1.  https://www.oecd.org/tax/beps/public-comments-received-on-amount-b-under-pillar-one-relating-to-the-simplification-of-transfer-pricing-rules-september-2023.htm  

• Eden, Lorraine. 2022. The (Not So) Simple Analytics of the New Amount A. Tax Notes International,  107 (September 26): 16-30. (Tax Notes Featured Analysis) https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4260464 

• Colliard, Jean-Edouard, Lorraine Eden, and Co-Pierre Georg. 2021. Tax Complexity and Transfer Pricing: Blueprints, Guidelines, and Manuals. Tax Management International Journal, 50.2 (February):  76-89. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3749740

• Eden, Lorraine. 2021. Taxing the Top 100: U.S. Estimates of Winners and Losers from Pillar One Amount  A. Tax Management International Journal, 50.6 (June): 301-317. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3862062

• Taxing the Top 100", The Fiona Show, Episode (Interviewer: Matthew DeMello). Taped August 4, 2021. https://podcasts.apple.com/us/podcast/episode-113-taxing-the-top-100/id1466576565?i=1000535472216.
• “Pillar One Amount A” in  “Is the World Economy Ready for a New Global Tax System?” Oct. 12, 2021, Tax Foundation and European Tax Policy Forum webinar. PDF Slidedeck  & Video (presentation starts at 35 minutes)
• "Amount A: Measurement and Tax Impacts"  in "The Realignment of Taxing Rights in the Digital Economy: Impacts and Challenges", Oct. 19, 2021. American Bar Association Tax Section Transfer Pricing Committee Webinar Series.  PDF Slidedeck.
• "A Year-Long Journey into Pillar One Amount A", KONDOR Global International Webinar, broadcast Oct 28, 2021. https://youtu.be/b0XWDJeEAgw   
• "The Two-Pillar Solution: A Leap of Faith", presented at the 4th International Transfer Pricing Confernce, Universidad Panamericana and QCG Transfer Pricing Practice, 12 November 2021.  YouTube video.    PDF Slidedeck.

• Eden, Lorraine. 2021.  Winners and Losers: U.S. Country and Industry Estimates of Pillar One Amount A. Tax Management International Journal, 50.5 (May):  222-243. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3841813

• Eden, Lorraine. 2021. The Simple Analytics of Pillar One Amount A. Tax Management International Journal, 50.3 (March): 137-143.  https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3800017

•  Eden, Lorraine. 2021. Canada and the United States: Winners or Losers from Pillar One Amount A? Tax Management International Journal, 50.3 (March): 143-147.  https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3800026

• Eden, Lorraine. 2021. Pillar One Tax Games. Tax Management International Journal, 50 (January 4).https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3758671 [Revised version of Lorraine Eden. Lorraine. Pillar One Tax Games. Submission to the OECD Centre for Tax Policy and Administration in response to the Public Consultation Document on the Reports on the Pillar One and Pillar Two Blueprints. December 14, 2020.]   See also slide desk (PDF). 

• Higinbotham, Harlow, Niraja Srinivasan, Vladimir Starkov, Nihan Mert-Beydilli, and Lorraine Eden. 2021. Amount B: Facts and Circumstances Matter – Even for Routine Distributors. Tax Management International Journal, 50.2 (February): 90-97.  https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3780374

• Colliard, Jean-Edouard, Lorraine Eden and Co-Pierre Georg. 2020. Tax Complexity, Tax Certainty, and the Pillar One and Two Blueprints. Submission to the OECD Centre for Tax Policy and Administration in response to the Public Consultation Document on the Reports on the Pillar One and Pillar Two Blueprints. December 14, 2020. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3749740

• Eden, Lorraine. 2020. Winners and Losers: The OECD’s Economic Impact Assessment of Pillar One. Tax Management International Journal, 49 (Dec. 11). https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3743059   See also slide deck (PDF). 

• Eden, Lorraine. 2020. Leap of Faith: The Economic Impact Assessment of the Pillar One and Pillar Two Blueprints. Tax Management International Journal, 49 (Dec. 11). https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3743054

•  Eden, Lorraine. 2019. Commentary on the the OECD Global Anti-Base Erosion Proposal ("GloBE") - Pillar Two - 8 Nov 2019 - 2 Dec 2019 - Public Consultation Document. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3497886  Updated version published as: Eden, Lorraine. 2020. Taxing Multinationals: The GloBE Proposal for a Global Minimum Tax. Management International Journal (January) https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3500620       

• Eden, Lorraine and Oliver Treidler. 2019. Commentary on the OECD Secretariat Proposal for a “Unified Approach” under Pillar One, 9 Oct 2019 – 12 Nov 2019.  Submission to the OECD Secretariat and Members of the Inclusive Framework, November 7, 2019.https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3485881. Updated version published as: Eden, Lorraine and Oliver Treidler. 2019. Taxing the Digital Economy: Pillar One is Not BEPS 2. Tax Management International Journal and Bloomberg Tax Daily Tax Report. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3483909

• BOOK] Eden, Lorraine 1998. Taxing Multinationals: Transfer Pricing and Corporate Income Taxation in North America. Toronto: University of Toronto Press. 757 pp. Re Pillar One Amount A search "global formulary apportionment". 

Transfer Pricing Methods

• Eden, Lorraine and Tatiana Zakrevska Alba. 2023. The Berry Ratio: Profit Level Indicator or Transfer Pricing Method? In Practical Guide to U.S. Transfer Pricing, Fourth Edition. Robert Cole and William H. Byrnes, editors. LexisNexis and Matthew Bender, Publishers. (Prior versions in 2022, 2020, 2019, 2018 and 2017; versions are revised and updated. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3051295.

• Eden, Lorraine. 2021. "Comment on Centralized Sales Functions". Public Comment to the United Nations Tax Committee on Draft Agenda Item 5 (Transfer Pricing) for the 23rd Session of the Committee of Experts on International Cooperation in Tax Matters.  September 14.  https://www.un.org/development/desa/financing/events/23rd-session-committee-experts-international-cooperation-tax-matters.   [EDEN SUBMISSION 10-15-2000]

• Hahn, Verena, Yves Hervé, Salem Saljanin, and Lorraine Eden. 2021. Shapley Value: A Fair Solution to the Value Creation Puzzle in Transfer Pricing?  Tax Notes International, Oct. 18, 2021. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3969517

• Eden, Lorraine and Tatiana Zakrevska Amba. 2020, 2019, 2018, 2017. The Berry Ratio: More than a Profit Level Indicator? In Practical Guide to U.S. Transfer Pricing, Fourth Edition. William H. Byrnes and Robert T. Cole, editors. LexisNexis and Matthew Bender, Publishers.

• Srinivasan, Niraja, Srini Lalapet and Lorraine Eden. 2019. Transfer Pricing Challenges in the Digital Economy: A Case Study of the Internet of Things. Tax Management International Journal, 46 (June 14). Also published in Bloomberg Tax Daily Tax Report. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3412555

• Eden, Lorraine. 2016.  Comments on the OECD’s BEPS Public Discussion Draft BEPS Actions 8-10, “Revised Guidance on Profit Splits”, issued on 4 July 2016. Comments Received on Public Discussion Draft BEPS Action 8-10: Revised Guidance on Profit Splits, Part II. September 8. Paris: OECD. Pages 266-269.

• Eden, Lorraine. 2012. Foreword. In Transfer Pricing and Intra-Group Financing: The entangled worlds of financial markets and transfer pricing. Amsterdam, the Netherlands: International Bureau of Fiscal Documentation, pp. v-viii. 

Other Transfer Pricing Issues

• Eden, Lorraine. 2011. Launching a career in transfer pricing. Transfer Pricing International Journal, October: 26-30.

• 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.

• BOOK] Eden, Lorraine 1998. Taxing Multinationals: Transfer Pricing and Corporate Income Taxation in North America. Toronto: University of Toronto Press. 757 pp. Binding Arbitration and Apple Arbitration Case (pp. 476-481)

TAX HAVENS AND INTERNATIONAL TAX COOPERATION