Not at Arm's Length Academic Article uri icon


  • Transfer pricing is the setting of prices for transactions inside multinational enterprises. Because transfer prices can be manipulated to avoid paying taxes, governments insist that these prices must be set as if the firms were at arm's length. Complex regulations, particularly in the United States, have made transfer pricing the top international tax issueformultinational firms. As a result, most legal, accounting andcon-sulting firms offer transfer price services and advertise them on the Internet. This article explains why transfer pricing is so controversial, gives an overview of US and OECD regulations and methods, and provides an annotated list of transfer price resources available both on-line and off-line to researchers and information specialists. 2001 by The Haworth Press, Inc. All rights reserved.

published proceedings

  • Journal of Business & Finance Librarianship

author list (cited authors)

  • Eden, L., & Smith, R. A.

citation count

  • 4

complete list of authors

  • Eden, Lorraine||Smith, Rebecca A

publication date

  • June 2001