{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,4,7]],"date-time":"2026-04-07T05:27:09Z","timestamp":1775539629846,"version":"3.50.1"},"reference-count":42,"publisher":"Springer Science and Business Media LLC","issue":"2","license":[{"start":{"date-parts":[[2013,11,8]],"date-time":"2013-11-08T00:00:00Z","timestamp":1383868800000},"content-version":"tdm","delay-in-days":0,"URL":"http:\/\/www.springer.com\/tdm"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Ann Oper Res"],"published-print":{"date-parts":[[2016,5]]},"DOI":"10.1007\/s10479-013-1489-y","type":"journal-article","created":{"date-parts":[[2013,11,7]],"date-time":"2013-11-07T12:05:40Z","timestamp":1383825940000},"page":"683-707","source":"Crossref","is-referenced-by-count":20,"title":["Impact of taxation on international transfer pricing and offshoring decisions"],"prefix":"10.1007","volume":"240","author":[{"given":"Ziping","family":"Wang","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Wenlian","family":"Gao","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Samar K.","family":"Mukhopadhyay","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"297","published-online":{"date-parts":[[2013,11,8]]},"reference":[{"key":"1489_CR1","volume-title":"International transfer pricing policies: Decision making guidelines for multinational companies","author":"W. M. Abdallah","year":"1989","unstructured":"Abdallah, W. M. (1989). International transfer pricing policies: Decision making guidelines for multinational companies. New York: Quorum."},{"issue":"1","key":"1489_CR2","doi-asserted-by":"crossref","first-page":"69","DOI":"10.1287\/inte.25.1.69","volume":"25","author":"B. C. Arntzen","year":"1995","unstructured":"Arntzen, B. C., Brown, G. G., Harrison, T. P., & Trafton, L. L. (1995). Global supply chain management at digital equipment corporation. Interfaces, 25(1), 69\u201393.","journal-title":"Interfaces"},{"key":"1489_CR3","doi-asserted-by":"crossref","first-page":"393","DOI":"10.2308\/accr-10199","volume":"87","author":"R. L. Autrey","year":"2012","unstructured":"Autrey, R. L., & Bova, F. (2012). Gray markets and multinational transfer pricing. The accounting review, 87, 393\u2013421.","journal-title":"The accounting review"},{"key":"1489_CR4","doi-asserted-by":"crossref","first-page":"591","DOI":"10.2308\/accr.2004.79.3.591","volume":"79","author":"T. Baldenius","year":"2004","unstructured":"Baldenius, T., Melumad, N. D., & Reichelsein, S. (2004). Integrating managerial and tax objectives in transfer pricing. The accounting review, 79, 591\u2013615.","journal-title":"The accounting review"},{"key":"1489_CR5","doi-asserted-by":"crossref","first-page":"473","DOI":"10.1016\/j.ijpe.2011.01.011","volume":"131","author":"R. Bhatnagar","year":"2011","unstructured":"Bhatnagar, R., Mehta, P., & Teo, C. (2011). Coordination of planning and scheduling decisions in global supply chains with dual supply modes. International Journal of Production Economics, 131, 473\u2013482.","journal-title":"International Journal of Production Economics"},{"key":"1489_CR6","doi-asserted-by":"crossref","first-page":"365","DOI":"10.1016\/j.ijpe.2010.09.028","volume":"131","author":"D. Bogataj","year":"2011","unstructured":"Bogataj, D., & Bogataj, M. (2011). The role of free economic zones in global supply chains - a case of reverse logistics. International Journal of Production Economics, 131, 365\u2013371.","journal-title":"International Journal of Production Economics"},{"key":"1489_CR7","first-page":"229","volume-title":"Supply Chain Management: Design, Coordination and Operation","author":"G. P. Cachon","year":"2003","unstructured":"Cachon, G. P. (2003). Supply chain coordination with contracts. In A. G. de Kok & S. C. Graves (Eds.), Supply Chain Management: Design, Coordination and Operation (pp. 229\u2013340). Amsterdam: Elsevier."},{"key":"1489_CR8","doi-asserted-by":"crossref","first-page":"276","DOI":"10.1287\/msom.1060.0145","volume":"9","author":"G. P. Cachon","year":"2007","unstructured":"Cachon, G. P., & Kok, A. G. (2007). Implementation of the newsvendor model with clearance pricing: How to (and how not to estimate a salvage value). Manufacturing & Service Operations Management, 9, 276\u2013290.","journal-title":"Manufacturing & Service Operations Management"},{"key":"1489_CR9","doi-asserted-by":"crossref","first-page":"302","DOI":"10.1016\/S0377-2217(00)00130-2","volume":"131","author":"F. Chen","year":"2001","unstructured":"Chen, F., & Krass, D. (2001). Analysis of supply contracts with minium total order quantity commitments and non-stationary demands. European Journal of Operational Research, 131, 302\u2013333.","journal-title":"European Journal of Operational Research"},{"key":"1489_CR10","first-page":"67","volume-title":"Managing International Manufacturing","author":"M. A. Cohen","year":"1989","unstructured":"Cohen, M. A., Fisher, M., & Jaikumar, R. (1989). International manufacuturing and distribution networks: A\u00a0normative model framework. In K. Ferdows (Ed.), Managing International Manufacturing (pp. 67\u201393). Amsterdam: North-Holland."},{"key":"1489_CR11","unstructured":"Davidson, P. (2010). Some manufacturing heads back to USA. USA Today, Aug\u00a02010."},{"key":"1489_CR12","doi-asserted-by":"crossref","first-page":"673","DOI":"10.1023\/A:1026329920854","volume":"10","author":"R. A. Mooij De","year":"2003","unstructured":"De Mooij, R. A., & Ederveen, S. (2003). Taxation and foreign direct investment: A synthesis of empirical research. International Tax and Public Finance, 10, 673\u2013693.","journal-title":"International Tax and Public Finance"},{"key":"1489_CR13","doi-asserted-by":"crossref","first-page":"326","DOI":"10.1016\/j.ejor.2011.07.042","volume":"216","author":"G. M. Erickson","year":"2012","unstructured":"Erickson, G. M. (2012). Transfer pricing in a dynamic marketing-operations interface. European Journal of Operational Research, 216, 326\u2013333.","journal-title":"European Journal of Operational Research"},{"key":"1489_CR14","unstructured":"Ernst & Young (2010\u20132013). Global transfer pricing surveys. Tech. rep."},{"issue":"3","key":"1489_CR15","doi-asserted-by":"crossref","first-page":"454","DOI":"10.1287\/opre.47.3.454","volume":"47","author":"A. Federgruen","year":"1999","unstructured":"Federgruen, A., & Heching, A. (1999). Combined pricing and inventory control under uncertainty. Operations Research, 47(3), 454\u2013475.","journal-title":"Operations Research"},{"issue":"12","key":"1489_CR16","doi-asserted-by":"crossref","first-page":"2154","DOI":"10.1287\/mnsc.1100.1238","volume":"56","author":"Q. Feng","year":"2010","unstructured":"Feng, Q. (2010). Integrating Dynamic Pricing and Replenishment Decisions Under Supply Capacity Uncertainty. Management Science, 56(12), 2154\u20132172.","journal-title":"Management Science"},{"issue":"1","key":"1489_CR17","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/S0377-2217(02)00142-X","volume":"143","author":"M. Goetschalckx","year":"2002","unstructured":"Goetschalckx, M., Vidal, C., & Dogan, K. (2002). Modeling and design of global logistics systems: A review of integrated strategic and tactical models and design algorithms. European Journal of Operational Research, 143(1), 1\u201318.","journal-title":"European Journal of Operational Research"},{"key":"1489_CR18","unstructured":"Gravelle, J. (2010). Tax Havens: International tax avoidance and evasion. Congressional Research Service, 7\u20135700."},{"issue":"4","key":"1489_CR19","first-page":"686","volume":"62","author":"R. Halperin","year":"1987","unstructured":"Halperin, R., & Srinishi, B. (1987). The effect of the U.S. income tax regulations\u2019 transfer pricing rules on allocative efficiency. The Accounting Review, 62(4), 686\u2013706.","journal-title":"The Accounting Review"},{"key":"1489_CR20","doi-asserted-by":"crossref","first-page":"172","DOI":"10.1086\/294110","volume":"29","author":"J. Hirshleifer","year":"1956","unstructured":"Hirshleifer, J. (1956). On the economics of transfer pricing. Journal of Business, 29, 172\u2013184.","journal-title":"Journal of Business"},{"issue":"5","key":"1489_CR21","doi-asserted-by":"crossref","first-page":"1059","DOI":"10.1086\/259814","volume":"79","author":"T. Horst","year":"1972","unstructured":"Horst, T. (1972). The theory of the multinational firm: optimal behavior under different tariff and tax rates. Journal of Political Economy, 79(5), 1059\u20131072.","journal-title":"Journal of Political Economy"},{"issue":"2","key":"1489_CR22","doi-asserted-by":"crossref","first-page":"163","DOI":"10.1287\/msom.1100.0312","volume":"13","author":"V. Hsu","year":"2011","unstructured":"Hsu, V., & Zhu, K. (2011). Tax-effective supply chain decisions under China\u2019s export-oriented tax policies. Manufacturing & Service Operations Management, 13(2), 163\u2013179.","journal-title":"Manufacturing & Service Operations Management"},{"issue":"5","key":"1489_CR23","doi-asserted-by":"crossref","first-page":"571","DOI":"10.1287\/mnsc.43.5.571","volume":"43","author":"P. Kouvelis","year":"1997","unstructured":"Kouvelis, P., & Gutierrez, G. (1997). The newsvendor problem in a global market: optimal centralized and decentralized control policies for a two-market stochastic inventory system. Management Science, 43(5), 571\u2013585.","journal-title":"Management Science"},{"key":"1489_CR24","doi-asserted-by":"crossref","first-page":"364","DOI":"10.1016\/j.orl.2012.04.009","volume":"40","author":"M. Leng","year":"2012","unstructured":"Leng, M., & Parlar, M. (2012). Transfer pricing in a multidivisional firm: A cooperative game analysis. Operations Research Letters, 40, 364\u2013369.","journal-title":"Operations Research Letters"},{"issue":"3","key":"1489_CR25","doi-asserted-by":"crossref","first-page":"157","DOI":"10.2307\/2967480","volume":"1","author":"A. P. Lerner","year":"1934","unstructured":"Lerner, A. P. (1934). The concept of monopoly and the measurement of monopoly power. Review of Economic Studies, 1(3), 157\u2013175.","journal-title":"Review of Economic Studies"},{"issue":"6","key":"1489_CR26","doi-asserted-by":"crossref","first-page":"531","DOI":"10.1016\/j.tre.2005.06.003","volume":"41","author":"M. Meixell","year":"2005","unstructured":"Meixell, M., & Gargeya, V. B. (2005). Global supply chain design: A literature review and critique. Transportation Research, 41(6), 531\u2013550.","journal-title":"Transportation Research"},{"key":"1489_CR27","unstructured":"Moser, H. (2011). Reshoring initiative\u2014bring manufacturing back home. Brooks, Oct. 2011"},{"key":"1489_CR28","volume-title":"Foreign Direct Investment and Tax competition","author":"J. Mutti","year":"2003","unstructured":"Mutti, J. (2003). Foreign Direct Investment and Tax competition. Washington: IIE Press."},{"key":"1489_CR29","volume-title":"Transfer pricing in Multinational Firms: A heuristic programming approach and a case study","author":"L. Nieckels","year":"1976","unstructured":"Nieckels, L. (1976). Transfer pricing in Multinational Firms: A heuristic programming approach and a case study. New York: Wiley."},{"key":"1489_CR30","unstructured":"OECD (1979, 1995, 1996, 1997). Transfer pricing guidelines for multinational enterprises and tax administrations. Paris: OECD."},{"key":"1489_CR31","doi-asserted-by":"crossref","first-page":"864","DOI":"10.1016\/j.ejor.2009.06.018","volume":"202","author":"S. Perron","year":"2010","unstructured":"Perron, S., et al. (2010). Exact and heuristic solutions of the global supply chain problem with transfer pricing. European Journal of Operational Research, 202, 864\u2013879.","journal-title":"European Journal of Operational Research"},{"issue":"2","key":"1489_CR32","doi-asserted-by":"crossref","first-page":"183","DOI":"10.1287\/opre.47.2.183","volume":"47","author":"N. C. Petruzzi","year":"1999","unstructured":"Petruzzi, N. C., & Dada, M. (1999). Pricing and the newsvendor problem: a review with extensions. Operations Research, 47(2), 183\u2013194.","journal-title":"Operations Research"},{"issue":"3\/4","key":"1489_CR33","doi-asserted-by":"crossref","first-page":"241","DOI":"10.1108\/13598540310484636","volume":"8","author":"S. Prasad","year":"2003","unstructured":"Prasad, S., & Sounderpandian, J. (2003). Factors influencing global supply chain efficiency: implications for information systems. Supply Chain Management, 8(3\/4), 241\u2013250.","journal-title":"Supply Chain Management"},{"issue":"3","key":"1489_CR34","doi-asserted-by":"crossref","first-page":"322","DOI":"10.1108\/10595421111134886","volume":"21","author":"J. Schnabel","year":"2011","unstructured":"Schnabel, J. (2011). Deriving competitive advantage from real exchange rate changes. Competitive Review, 21(3), 322\u2013327.","journal-title":"Competitive Review"},{"issue":"1","key":"1489_CR35","doi-asserted-by":"crossref","first-page":"99","DOI":"10.3934\/jimo.2007.3.99","volume":"3","author":"M. Shunko","year":"2007","unstructured":"Shunko, M., & Gavirneni, S. (2007). Role of transfer prices in global supply chains with random demands. Journal of Industrial and Management Optimization, 3(1), 99\u2013117.","journal-title":"Journal of Industrial and Management Optimization"},{"key":"1489_CR36","unstructured":"Shunko, M., et al. (2010). Transfer Pricing and Offshoring in Global Supply Chains. Working paper."},{"issue":"1","key":"1489_CR37","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1287\/msom.1060.0140","volume":"10","author":"Y. Song","year":"2008","unstructured":"Song, Y., Ray, S., & Li, S. (2008). Structural properties of buyback contracts for price-setting newsvendors. Manufacturing & Service Operations Management, 10(1), 1\u201318.","journal-title":"Manufacturing & Service Operations Management"},{"issue":"1","key":"1489_CR38","doi-asserted-by":"crossref","first-page":"245","DOI":"10.1287\/opre.1080.0530","volume":"57","author":"Y. Song","year":"2009","unstructured":"Song, Y., Ray, S., & Boyaci, T. (2009). Optimal dynamic joint inventory-pricing control for multiplicative demand with fixed order costs and lost sales. Operations Research, 57(1), 245\u2013250.","journal-title":"Operations Research"},{"issue":"1","key":"1489_CR39","doi-asserted-by":"crossref","first-page":"34","DOI":"10.1111\/j.1937-5956.2004.tb00143.x","volume":"13","author":"G. C. Souza","year":"2004","unstructured":"Souza, G. C., et al. (2004). Coordinating sales and raw materials discounts in a global supply chain. Production and Operations Management, 13(1), 34\u201345.","journal-title":"Production and Operations Management"},{"key":"1489_CR40","unstructured":"Toyota (2011). http:\/\/www.toyoland.com ."},{"key":"1489_CR41","doi-asserted-by":"crossref","first-page":"134","DOI":"10.1016\/S0377-2217(99)00431-2","volume":"129","author":"C. J. Vidal","year":"2001","unstructured":"Vidal, C. J., & Goetschalckx, M. (2001). A global supply chain model with transfer pricing and transportation cost allocation. European Journal of Operational Research, 129, 134\u2013158.","journal-title":"European Journal of Operational Research"},{"key":"1489_CR42","doi-asserted-by":"crossref","first-page":"1110","DOI":"10.1287\/opre.1060.0326","volume":"54","author":"Y. Wang","year":"2006","unstructured":"Wang, Y. (2006). Joint pricing-production decisions in supply chains of complementary products with uncertain demand. Operations Research, 54, 1110\u20131127.","journal-title":"Operations Research"}],"container-title":["Annals of Operations Research"],"original-title":[],"language":"en","link":[{"URL":"http:\/\/link.springer.com\/content\/pdf\/10.1007\/s10479-013-1489-y.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"text-mining"},{"URL":"http:\/\/link.springer.com\/article\/10.1007\/s10479-013-1489-y\/fulltext.html","content-type":"text\/html","content-version":"vor","intended-application":"text-mining"},{"URL":"http:\/\/link.springer.com\/content\/pdf\/10.1007\/s10479-013-1489-y","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2019,5,29]],"date-time":"2019-05-29T18:09:45Z","timestamp":1559153385000},"score":1,"resource":{"primary":{"URL":"http:\/\/link.springer.com\/10.1007\/s10479-013-1489-y"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2013,11,8]]},"references-count":42,"journal-issue":{"issue":"2","published-print":{"date-parts":[[2016,5]]}},"alternative-id":["1489"],"URL":"https:\/\/doi.org\/10.1007\/s10479-013-1489-y","relation":{},"ISSN":["0254-5330","1572-9338"],"issn-type":[{"value":"0254-5330","type":"print"},{"value":"1572-9338","type":"electronic"}],"subject":[],"published":{"date-parts":[[2013,11,8]]}}}