Abstract
Discussion of the paper “Specific Investment and Negotiated Transfer Pricing in an International Transfer Pricing Model” by Oliver M. Durr and Robert F. Gox. (see also: http://ssrn.com/abstract=2340435). In this paper Durr and Gox study a multinational firm with manufacturing and retail divisions in different tax jurisdictions. The authors’ goal is to understand how trade and investment decisions are affected when the firm restricts itself to using the same transferpricing system for internal performance evaluation and external taxation. This topic is both important and timely, because transfer pricing is one of the most important tax issues faced by multinational firms.
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