Hirofumi Okoshi

Okayama University

1-1-1 Tsushimanaka, Kita Ward

Okayama , 700-0082

Japan

SCHOLARLY PAPERS

2

DOWNLOADS

213

SSRN CITATIONS

2

CROSSREF CITATIONS

1

Scholarly Papers (2)

1.

Production Location of Multinational Firms under Transfer Pricing: The Impact of the Arm's Length Principle

Number of pages: 47 Posted: 28 Apr 2017 Last Revised: 27 Oct 2018
Hayato Kato and Hirofumi Okoshi
Osaka University and Okayama University
Downloads 137 (256,803)
Citation 3

Abstract:

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Transfer Pricing, Production Location Choice, Intra-Firm Trade, Arm's Length Principle

2.

Economic Integration and Agglomeration of Multinational Production with Transfer Pricing

Number of pages: 64 Posted: 22 Apr 2019 Last Revised: 25 Jan 2021
Hayato Kato and Hirofumi Okoshi
Osaka University and Okayama University
Downloads 76 (380,279)

Abstract:

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Profit shifting; Multinational firms; Intra-firm trade; Trade costs; Foreign direct investment (FDI)