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
Keywords	International business enterprises Taxation United Transfer pricing Taxation United States.
Date of Defense	1994-12-13
Availability	restricted
Abstract 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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