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GENERAL BIBLIOGRAPHY

Title: U.S. Transfer Pricing Developments In the Year 2000
Author: Aud, Ernie; Cooper, Rick; Ackerman, Robert; Wood, Ken; Berger, Howard; Danziger, Elizabeth
Source: Tax Notes International, Jan. 1, 2001

Title: Standards Across Borders; Crossborder Diffusion of the Arm's Length Standard in North America
Author: Eden, Lorraine; Dacin, M. Tina, and Wan, William P
Source: Accounting, Organizations & Society, January 2001

Title: Tackling the Trademark Issue
Author: Borstell, Thomas, and Wehnert, Oliver
Source: International Tax Review, February 2001

Title: Argentina Issues New Regulations Dealing with Transfer Pricing and International Tax Issues
Author: Edelstein, Andres, and Salerno, John
Source: International Tax Review, February 2001

Title: U.K./U.S. Double Taxation Covention,
Author: Greene, Chris; Maddalena, Christina
Source: Accountancy, February 2001

Title: A Global Supply Chain Model With Transfer Pricing and Transportation Cost Allocation
Author: Vidal, Carlos J.; Goetschalckx, Marc
Source: European Journal of Operational Research, Feb. 21, 2001

Title: German Turn of Document Screw,
Author: Vogele, Alexander, and Bader, William
Source: International Tax Review, February 2001

Title: Tax Reforms and Evidence of Transfer Pricing,
Author: Swenson, Deborah L.
Source: National Tax Journal, March 2001

Title: Section 482 and the Sham-Transaction Doctrine
Author: Hustad, Cynthia K.
Source: Tax Adviser, March 2001

Title: Buy-in, Buy-out Requirements Present Unusual Difficulties for Cost-Sharing Agreements
Author: Levey, Marc M.; Miesel, Victor H.; Garofalo, William
Source: Tax Notes International, March 12, 2001

Title: Transfer Pricing and Model With Transfer Pricing and Corporate Income Taxation in North America
Author: Rollinson, Barbara
Source: Journal of Economic Literature, March 2001

Title: Corporate Environments and International Transfer Pricing: An Empirical Study of China in a Developing Economy Framework
Author: Chan, K. Hung; Chow, Lynne
Source: Accounting & Business Research, Spring 2001

Title: The Role of Cluster Analysis in Assessing Comparability Under the U.S. Transfer Pricing Regulations
Author: Johnson, Robert E.
Source: Business Economics, April 2001.

Title: India Tackles Transfer Pricing
Author: Butani, Mukesh
Source: International Tax Review, May 2001

Title: Netherlands: New APA and ATR Policy, and Transfer Pricing Guidelines
Author: Jansen, Bart
Source: International Tax Review, May 2001

Title: The New Transfer Pricing Regulations in Japan
Author: Okada, Yoshiyasu
Source: Bulletin for International Fiscal Documentation, May 2001.

Title: China: Internet Trading, Transfer Pricing and Business Tax
Author: Tse, Joseph
Source: International Tax Review, May 2001

Title: Cost Sharing Agreements: Pandora's Box or the Buy-In, Buy-Out Challenge?
Author: Levy Marc; Miesel, Victor H.; Garofalo, William S.
Source: International Tax Journal, Summer 2001

Title: Transfer Pricing Economics: Potential Errors in Payment Terms Adjustments
Author: Miesel, Victor H.; Verma, Rohit
Source: International Tax Journal, Summer 2001

Title: Transfer Pricing - What's New?
Author:
Levy, Marc
Source:
International Tax Review, June 2001

Title: Global Transfer Pricing Update
Author: Aud, Ernie; Ackerman, Robert; Wood, Kenneth; Faiferlick, Christopher; Danziger, Elizabeth
Source: Tax Notes International, July 23, 2001

Title: Japan's Transfer Pricing Guidelines Pose Challenges for Foreign Firms
Author: Thomas, Gary L.
Source: Tax Notes International, July 23, 2001.

Title: Criticisms of the Japanese National Tax Administration Agency's Performance in Competent Authority Matters: A Different Experience
Author: Briger, Peter L.; Gomi, Yuji; Lowell, Cym H.; Tirard, Jean Marc; Someya, Kiyoshi; Ueda, Tetsuji; Gangemi, Bruno
Source: Tax Notes International, July 30, 2001

Title: Donation and Contributions Taxation Regime
Author: Ishida, Hitoshi
Source: International Tax Review, July/August 2001

Title: Germany: Transfer Pricing Regulations Derailed by High Court Decision?
Author: Vogele, Alexander
Source: International Tax Review, July/August 2001.

Title: Australia: Developments in the Practice of Transfer Pricing
Author: Blackwood, Peter
Source: International Tax Review, December 2001

Title: German Transfer Pricing Developments
Author: Borstell, Thomas; Stalberg, Peter
Source: International Tax Review, December 2001

Title: France: Transfer Pricing Trends
Author: Douvier, Pierre-Jean
Source: International Tax Review, December 2001

Title: Transfer Pricing in Hong Kong
Author: Fu, Joseph
Source: International Tax Review, December 2001

Title: The Future Work of the OECD
Author: Neighbour, John
Source: International Tax Review, December 2001

Title: Norway: Arm's Length Adjustment of Premiums Paid to Captive Insurance Company Upheld Decision of the Supreme Court of 11 October 2000
Author: Sollund, Stig
Source: European Taxation, December 2001

Title: U.S. Tax and Customs Consequences of Dealing With a Related Foreign Supplier--Part 2
Author: Meyer, Dennis I.; Outman, William D. II
Source: Journal of International Taxation, January 2002

Title: Technology, Licensing, and Economic Issues in Transfer Pricing
Author: Rosenberg, Joel B.; McLennan, Barbara N.
Source: Corporate Business Taxation Monthly, January 2002

Title: Transfer Pricing in E-Business
Author: Tynan, Joe; Lyne, Elizabeth
Source: Accountancy Ireland, February 2002

Title: New Deal for German Transfer Pricing
Author: Vögele, Alexander; Bader, William
Source: International Tax Review, February 2002

Title: Stock Options Popping Up In More U.S.-Canada Transfer Pricing Cases
Author: Bell, Kevin A.
Source: Tax Notes, March 4, 2002

Title: U.S. IRS Applies Section 482 to Partnership Contributions: Was It Necessary
Author: Immerman, L. Andrew
Source: Tax Notes International, March 4, 2002

Title: Market Capitalization, Economic Substance and Adjusting Transfer Pricing
Author: Cody, Brian J.
Source: Taxes: The Tax Magazine, March 2002

Title: APA: Certainty In an Uncertain Time
Author: Foley, Sean F.
Source: Taxes: The Tax Magazine, March 2002

Title: APA Competent Authority Developments
Author: Swenson, C. David
Source: Taxes: The Tax Magazine, March 2002

Title: Transfer Pricing Litigation
Author: Williamson, Joel V.
Source: Taxes: The Tax Magazine, March 2002

Title: Transfer Pricing At a Time of Economic Downturn
Author: McKee, Michael J.; Miall, Robert C.; McShan, W. Scott
Source: International Tax Review, March 2002

Title: Japan's New Directive on Mutual Agreement Procedures
Author: Ohno, Masato
Source: Bulletin for International Fiscal Documentation, March 2002

Title: Eleventh Circuit Reverses TC Decision in UPS
Author: Sair, Edward A.
Source: Tax Adviser, March 2002

Title: IRS Applies Section 482 to Partnership Contributions--Was It Necessary?
Author: Immerman, L. Andrew
Source: Tax Notes, April 8, 2002

Title: U.S. Outbound: U.S. Transfer Pricing Developments
Author: Burns, Paul
Source: International Tax Review, April 2002

Title: Transfer Pricing Software: Reaching New Technological Heights
Author: Clair, Robert; Hunt, Julie
Source: Journal of International Taxation, April 2002

Title: Sharing the Cost of Expatriates In Germany
Author: Vogele, Alexander; Cruger, Arwed; Schmitt, Volker
Source: International Tax Reveiw, April 2002

Title: Transfer Pricing Rules and Competing Governments
Author: Raimondos-Moller, Pascalis; Scharf, Kimberly
Source: Oxford Economic Papers, April 2002

Title: Consequences of 482 Reallocation to Shareholder Where S/L Had Run On Correlative Adjustment
Author: Cornell, Brian; Forst, David L.; Hodges, Charles E. II; Manigault, Edward M.; Kautter, David J.
Source: Journal of Taxation, April 2002

Title: Transfer Pricing Now a Canadian Priority
Author: Swaneveld, Hendrik; Przysuski, Martin
Source: CMA Management, April 2002

Title: Electronic Commerce, Transnational Taxation, and Transfer Pricing: Issues and Practices
Author: Borkowski, Susan C.
Source: International Tax Journal, Spring 2002

Title: Transfer Pricing: The EC Arbitratio Convention As a Dispute Resolution Mechanism
Author: Joseph, Ghislain T.J.
Source: International Tax Journal, Spring 2002

Title: Second First? Transfer Pricing Issues in Secondment of Personnel
Author: Lewis, Patricia Gimbel
Source: Tax Executive, July/August 2002

Title: A Tax Study of Transfer Pricing in China
Author: Ho, Daniel H.K. and Lau, Peter T.Y.
Source: International Tax Journal, Fall 2002

Title: Global Transfer Pricing of Multinationals and E-Commerce in the Twenty-First Century
Author: Abdallah, Wagdy M.
Source: Multinational Business Review, Fall 2002

Title: International Transfer Pricing: Practical Solutions for Intercompany Pricing
Author: Miesel, Victor H.; Higinbotham, Harlow H.; Yi, Chun W.
Source: International Tax Journal, Fall 2002

Title: Possible Changes to the Intercompany Services Safe Harbor Rule on Multinationalsm
Author: Wang, Shusheng
Source: International Tax Journal, Fall 2002

Title: Israel's Income Tax Reform: Roads Not Taken
Author: Keinan, Yoran; Katalan, Shlomo
Source: Tax Notes International, Dec. 2, 2002

Title: Intellectual Property and Transfer Pricing
Author: Adams, Chris D.; Godshaw, Gerald M.
Source: International Tax Review, 2002

Title: Obtaining Disclosure of Secret Comparables in Canadian Transfer-Pricing Litigation: Policy and Practice
Author: Nitikman, Joel
Source: Canadian Tax Journal, 2002

Title: Transfer Pricing in Canada, A Legal Perspective
Author: Vincent, François
Source: Carswell, 2002

Title: Switzerland's Informal Transfer Pricing Regime
Author: Marti, Armin; Schmid, Stefan; Lardelli, Rolando
Source: Tax Notes International, Jan. 13, 2003

Title: International Transfer Pricing: Practical Solutions for Intercompany Pricing—Part II
Author: Miesel, Victor H.; Higinbotham, Harlow H.; Yi, Chun W.
Source: International Tax Journal, Winter 2003



LICENSING BIBLIOGRAPHY

Title: Cost-Sharing Arrangements
Author: Goldberg, Sanford H; Brandon, Carrie L.
Source: Canadian Tax Journal; 44(2), 1996, pages 561-77.
Key Word: cost-sharing, intangible

Title: Licensing Tacit Knowledge: Intellectual Property Rights and the Market for Know-How
Author: Arora, Ashish
Source: Economics of Innovation and New Technology; 4(1), 1995, pages 41-59.
Key Word: market, tacit knowledge, know-how, expertise, skill, experience

Title: Intellectual Property Rights and the Mode of Technology Transfer
Author: Vishwasrao, Sharmila
Source: Journal-of-Development-Economics; 44(2), August 1994, pages 381-402.
Key Word: transfer, development, rights

Title: Essays on the Theory of Innovation and Patent Licensing
Author: Yanagawa, Takashi
Source: University of North Carolina, Ph.D. 1993
Key Word: theory, innovation, patent

Title: Trade Name Licensing in Foreign Markets,
Author: Leary, William; Sani, Elizabeth
Source: Tax Adviser, April 1997.
Key Word: brand, trade name, foreign

Title: How to Escape the Wrath of Thrasybulus' Sword and Establish Reasonable Royalty Rates in Intercompany Licensing of Intangibles under the "Best Method Rule" of the New Section 482 Regulations
Author: Mihaly, Stephen A.
Key Word: 482, best method, royalty, arm's length, transfer pricing

Title: On Licensing Policies in Bertrand Competition
Author: Muto, Shigeo
Source: Games-and-Economic-Behavior; 5(2), April 1993, pages 257-67.
Key Word: bertrand, game, theory

Title: Royalty Methods for Intellectual Property
Author: DeSouza, Glenn,
Source: Business Economics, April 1997.
Key Word: royalty, method, intellectual property

Title: Pricing Royalties
Author: Wise, Richard M.,
Source: Canadian Tax Highlights, June 18, 1996.
Key Word: royalty, pricing

Title: Intercompany Royalties
Author: Feinschreiber, Robert
Source: Tax Adviser, October 1996.
Key Word: royalty, transfer pricing

Title: The Licensing of Patents under Asymmetric Information
Author: Beggs, Alan W.
Source: International Journal of Industrial Organization; 10(2), June 1992, pages 171-91.
Key Word: royalty, fee, theory, method, information, asymmetry

Title: Patent Licensing
Author: Kamien, Morton I.
Source: Aumann, Robert J.; Hart, Sergiu, eds. Handbook of game theory with economic applications. Volume 1.. Handbooks in Economics, vol. 11. Amsterdam; London and Tokyo: North-Holland; distributed in the U.S. and Canada by Elsevier Science, New York, 1992, pages 331-54.
Key Word: review, overview, game, theory

Title: Transnational Licensing: Company Strategies
Author: Sandri, Stefano
Source: Tager, Uwe; von-Witzleben, Alexander, eds. PATINNOVA '90: Strategies for the protection of innovation: Proceedings of the First European Congress on Industrial Property Rights and Innovation. Norwell, Mass. and Dordrecht: Kluwer Academic; Cologne: Deutscher Wirtschaftsdienst, 1991, pages 113-19.
Key Word: strategy, protection, defense, foreign, company, firm

Title: Licensing In and Licensing Out from the Viewpoint of a Large Company
Author: Sani, Paolo
Source: Tager, Uwe; von-Witzleben, Alexander, eds. PATINNOVA '90: Strategies for the protection of innovation: Proceedings of the First European Congress on Industrial Property Rights and Innovation. Norwell, Mass. and Dordrecht: Kluwer Academic; Cologne: Deutscher Wirtschaftsdienst, 1991, pages 127-33.
Key Word: company, firm, decision, choice

Title: Protection of Intellectual Property through Licensing: Efficiency Considerations
Author: Rozek, Richard-P.
Source: Journal of World Trade Law; 22(5), October 1988, pages 27-34.
Key Word: protection, defense, efficiency

Title: Research in law and economics: The economics of patents and copyrights
Author: Palmer, John, ed.
Source: A Research Annual. Volume 8, Greenwich, Conn., and London: JAI Press, 1986, pages xiv, 287.
Key Word: theory, economic, patent, copyright

Title: International business agreements: A practical guide to the negotiation and formulation of agency, distribution and intellectual property licensing agreements
Author: Hearn, Patrick.
Source: Aldershot, England and Brookfield, Vt.: Gower, 1987, pages viii, 222.
Key Word:firm, company, agreement, contract, guide, strategy, plan, agency, distribution

Title: Dynamic Patent Licensing
Author: Jensen, Richard
Source: International Journal of Industrial Organization; 10(3), September 1992, pages 349-68.
Key Word: auction, fixed, fee, theory, value

Title: A Continuous Time Approach to Research and Development
Author: Branco, Fernando
Source: Economia-(Portuguese-Catholic-University); 14(3), October 1990, pages 387-423.
Key Word: research, development, competition, efficiency



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