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Our data says that the document:

Jay Pil, Choi ; Jota, Ishikawa ; Hirofumi, Okoshi. (2024) Tax havens and cross-border licensing with transfer pricing regulation.
In: International Tax and Public Finance. RePEc:kap:itaxpf:v:31:y:2024:i:2:d:10.1007_s10797-022-09770-w.

Full description at Econpapers

cites:

Samuelson, L. (1982). The multinational firm with arm’s length transfer price limits. Journal of International Economics, 13, 365–374.

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