Lorraine Eden

Texas A&M University - Department of Management

Professor Emerita of Management

415D Wehner Bldg, TAMU 4221

College Station, TX 77843-4221

United States

http://mays.tamu.edu/mgmt/

School of Law, Texas A&M University

Research Professor of Law (joint appointment)

1515 Commerce St.

Fort Worth, TX 76102

United States

  • Texas A&M University - Department of Management

    • Email
    • Tel: 979-845-4851
    • Fax: 979-845-9641

  • School of Law, Texas A&M University

SCHOLARLY PAPERS

28

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8,332

SSRN CITATIONS
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37

CROSSREF CITATIONS

85

Ideas:
“  (1) Transfer Pricing in the Digital Economy; (2) Strategies and Structures of Digital Economy Multinationals (Born Digitals and Going Digitals)  ”

  • Texas A&M University - Department of Management

    • Email
    • Tel: 979-845-4851
    • Fax: 979-845-9641

  • School of Law, Texas A&M University

Scholarly Papers (28)

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1.

Three Lenses on the Multinational Enterprise: Politics, Corruption and Corporate Social Responsibility

Number of pages: 35 Posted: 12 May 2006
Peter L. Rodriguez, Donald S. Siegel, Lorraine Eden and Amy Hillman
Rice University - Jones Graduate School of Business, Arizona State University, Texas A&M University - Department of Management and Arizona State University (ASU)
Downloads 1,163 (19,720)
Citation 19

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politics, corruption, corporate social responsibility (CSR), corporate political strategies, business-government relations

2.

The Berry Ratio

Forthcoming as Chapter 9 in William Byrnes and Robert Cole (eds.) Practical Guide to U.S. Transfer Pricing (Matthew Bender, Fourth Edition, 2020)
Number of pages: 23 Posted: 12 Oct 2017 Last Revised: 21 Aug 2020
Lorraine Eden and Tatiana Amba (Zakrevska)
Texas A&M University - Department of Management and DLA Piper (London)
Downloads 1,039 (23,298)

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transfer pricing, Berry Ratio, international tax

3.

Transfer Prices and Import and Export Price Indexes: Theory and Practice

Number of pages: 42 Posted: 03 Jun 2005
W. Erwin Diewert, William Alterman and Lorraine Eden
University of British Columbia (UBC) - Department of Economics, Bureau of Labor Statistics and Texas A&M University - Department of Management
Downloads 707 (39,980)
Citation 6

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Transfer pricing, international price index, international taxation, intra-firm trade, import price index, export price index

4.

Multinationals and Corporate Social Responsibility in Host Countries: Does Distance Matter?

Journal of International Business Studies, Forthcoming, Mays Business School Research Paper No. 2012-51
Number of pages: 48 Posted: 17 Sep 2011 Last Revised: 29 Nov 2014
Joanna Tochman Campbell, Lorraine Eden and Stewart R. Miller
Texas A&M University - Department of Management, Texas A&M University - Department of Management and University of Texas at San Antonio - Department of Management
Downloads 610 (48,708)
Citation 9

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Corporate Social Responsibility, Liability of Foreignness, Cultural Distance, Institutional Distance, CAGE, Community Reinvestment Act, Banking

5.

Went for Cost, Priced at Cost? An Economic Approach to the Transfer Pricing of Offshored Business Services

Transnational Corporations, Forthcoming
Number of pages: 52 Posted: 02 Jun 2005
Lorraine Eden
Texas A&M University - Department of Management
Downloads 567 (53,459)
Citation 1

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offshoring, outsourcing, transfer pricing, business services, teleservices, international taxation, intragroup services, Section 482, OECD transfer-pricing guidelines, location savings

6.

The Arm's Length Standard Is Not the Problem

Tax Management International Journal, 48 TMIJ 10, 10/11/2019.
Number of pages: 9 Posted: 30 Oct 2019
Lorraine Eden
Texas A&M University - Department of Management
Downloads 521 (59,527)
Citation 2

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transfer pricing, arm's length standard, formulary apportionment, international taxation, OECD, BEPS, Section 482

7.

Insight: Taxing the Digital Economy - Pillar One Is Not BEPS 2 (Parts I and II)

Forthcoming in Tax Management International Journal (Nov. 2019). Part I published in Tax Notes Daily (Nov 8, 2019); Part II in Tax Notes Daily (Nov 12, 2019)
Number of pages: 12 Posted: 26 Nov 2019
Lorraine Eden and Oliver Treidler
Texas A&M University - Department of Management and TP&C
Downloads 471 (67,460)

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Transfer Pricing, Arm’s Length Principle, OECD, Pillar One, BEPS, Digital Economy

8.

Transfer Pricing Challenges in the Digital Economy - Part 1: Hic Sunt Dracones?

Eden, Lorraine, Niraja Srinivasan and Srini Lalapet. 2019. Transfer Pricing Challenges in the Digital Economy: Hic Sunt Dracones? Tax Management International Journal, 48 (June 14): 1-5. , Mays Business School Research Paper No. 3412546
Number of pages: 5 Posted: 09 Jul 2019 Last Revised: 14 Jul 2020
Lorraine Eden, Niraja Srinivasan and Srini Lalapet
Texas A&M University - Department of Management, Dell Technologies and Dell Inc.
Downloads 456 (70,174)
Citation 1

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transfer pricing, digital economy, internet of things, OECD, BEPS

9.

Transfer Pricing Challenges in the Digital Economy - Part 2: A Case Study of the Internet of Things

Tax Management International Journal, 2019, Mays Business School Research Paper No. 3412555
Number of pages: 12 Posted: 09 Jul 2019
Niraja Srinivasan, Lorraine Eden and Srini Lalapet
Dell Technologies, Texas A&M University - Department of Management and Dell Inc.
Downloads 376 (88,103)
Citation 1

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transfer pricing, digital economy, internet of things, taxation, OECD, BEPS

10.

Taxing Multinationals: The GloBE Proposal for a Global Minimum Tax

Downloads 343 ( 97,868)

Taxing Multinationals: The GloBE Proposal for a Global Minimum Tax

Lorraine Eden. "Taxing Multinationals: The GloBE Proposal for a Global Minimum Tax." Tax Management International Journal. Vol. 49, No. 1, 01/10/2020. Copyright 2020 by The Bureau of National Affairs, Inc. (800-372-1033) http://www.bna.com
Number of pages: 10 Posted: 28 Feb 2020
Lorraine Eden
Texas A&M University - Department of Management
Downloads 217 (156,865)

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transfer pricing, taxing the digital economy, OECD, Pillar Two, GloBE, international taxation

Taxing Multinationals - The GloBE Proposal for a Global Minimum Tax

Reproduced with permission. Published Dec 6, 2019 in Bloomberg Tax Daily Tax Report. Copyright R 2019 The Bureau of National Affairs, Inc. 800- 372-1033. Forthcoming Tax Management International Journal Jan 2020
Number of pages: 10 Posted: 30 Dec 2019
Lorraine Eden
Texas A&M University - Department of Management
Downloads 126 (251,113)

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transfer pricing, OECD, Pillar Two, BEPS, GloBE, global minimum tax, digital economy

11.

Transfer Pricing and State Aid: The Unintended Consequences of Advance Pricing Agreements

Downloads 326 (103,956)
Citation 10

Transfer Pricing and State Aid: The Unintended Consequences of Advance Pricing Agreements

Transnational Corporations, Vol. 25(2), pp. 9-36, 2018 , Texas A&M University School of Law Legal Studies Research Paper No. 18-45
Number of pages: 41 Posted: 12 Oct 2018 Last Revised: 23 Oct 2018
Lorraine Eden and William Byrnes
Texas A&M University - Department of Management and Texas A&M University School of Law
Downloads 299 (113,174)

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advance pricing agreement, state aid, transfer pricing, dispute settlement, European Union

Transfer Pricing and State Aid: The Unintended Consequences of Advance Pricing Agreements

Transnational Corporations Journal, Vol. 25, No. 2
Number of pages: 28 Posted: 04 Jun 2020
Lorraine Eden and William Byrnes
Texas A&M University - Department of Management and Texas A&M University School of Law
Downloads 27 (556,432)
Citation 2

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advance pricing agreement, state aid, transfer pricing, dispute settlement

12.

The Arm's Length Standard: Making it Work in a 21st Century World of Multinationals and Nation States

Forthcoming in Thomas Pogge and Krishen Mehta (editors), GLOBAL TAX FAIRNESS, Oxford University Press, 2015.
Number of pages: 29 Posted: 24 Feb 2015
Lorraine Eden
Texas A&M University - Department of Management
Downloads 326 (103,601)
Citation 2

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transfer pricing, arm's length standard, tax avoidance, multiantionals

13.

Commentary on the 'OECD Secretariat Proposal for a 'Unified Approach' Under Pillar One, 9 October 2019-12 November 2019'

Number of pages: 14 Posted: 25 Nov 2019
Lorraine Eden and Oliver Treidler
Texas A&M University - Department of Management and TP&C
Downloads 318 (106,510)

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transfer pricing, digital economy, taxing the digital economy, OECD, arm's length principle, formulary apportionment, BEPS

14.

Talk Softly But Carry a Big Stick: Transfer Pricing Penalties and the Marekt Valuation of Japanese Multinationals in the United States

Journal of International Business Studies, Forthcoming
Number of pages: 34 Posted: 02 Jun 2005
Lorraine Eden, Dan Li and Luis Felipe Juarez-Valdes
Texas A&M University - Department of Management, Texas A&M University and Universidad de Las Americas-Puebla
Downloads 282 (121,092)

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Transfer pricing, tax penalty, tax avoidance, market valuation, corporate income tax, intrafirm trade, Japanese multinationals, Internal Revenue Service

15.

Culture and Context Matter: Gender in International Business and Management

Forthcoming in Cross Cultural and Strategic Management, Special Issue on "Gender in International Business and Management", Mays Business School Research Paper No. 2925609
Number of pages: 30 Posted: 01 Mar 2017
Lorraine Eden and Susan Gupta
Texas A&M University - Department of Management and Leon Hess Business School, Monmouth University
Downloads 215 (158,533)

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gender, gender inequality index, gender equality

16.

Governance in Multilateral R&D Alliances

Organization Science, pp. 1-20, 2011 , Mays Business School Research Paper No. 2012-15
Number of pages: 21 Posted: 02 Feb 2012
Lorraine Eden, Michael A. Hitt, R. Duane Ireland, Robert P. Garrett and Dan Li
Texas A&M University - Department of Management, Texas A&M University - Department of Management, Texas A&M University - Department of Management, Oregon State University - College of Business and Indiana University - Kelley School of Business - Management & Entrepreneurship
Downloads 165 (201,256)
Citation 3

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R&D alliance, multilateral alliance, trilateral alliance, bilateral alliance, knowledge sharing, knowledge protection, governance, social exchange theory, alliance performance, alliance longevity

17.

Local Density and Foreign Subsidiary Performance

Academy of Management Journal, Forthcoming
Number of pages: 42 Posted: 02 Jun 2005
Lorraine Eden and Stewart R. Miller
Texas A&M University - Department of Management and University of Texas at San Antonio - Department of Management
Downloads 139 (231,826)

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Local density, foreign subsidiary performance, liability of foreignness, market

18.

The Fourth Industrial Revolution: Seven Lessons from the Past

Forthcoming in Rob van Tulder, Alain Verbeke and Lucia Piscitello (Eds.), International Business in the Information and Digital Age, Progress in International Business Research, Volume 13, Tribute to Lorraine Eden. Bingley (UK): Emerald, 2018.
Number of pages: 20 Posted: 28 Sep 2018
Lorraine Eden
Texas A&M University - Department of Management
Downloads 136 (235,940)

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Fourth Industrial Revolution, Industry 4.0, digital economy, shocks and responses, international division of labor, multinationals as agents of change, hub and spokes, insiders and outsiders, technological competition model, political bargaining model, dyadic versus multilateral alliances, instituti

19.

Place, Space and Geographical Exposure: Foreign Subsidiary Survival in Conflict Zones

Journal of International Business Studies, Forthcoming
Number of pages: 50 Posted: 18 Mar 2013
Li Dai, Lorraine Eden and Paul W. Beamish
Loyola Marymount University - College of Business Administration, Texas A&M University - Department of Management and University of Western Ontario - Asian Management Institute
Downloads 76 (349,269)

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geography, distance, political conflicts, political risk, subsidiary survival, subsidiary exit, place, space, exposure, Coulomb’s Law, concentration, dispersion, static exposure, dynamic exposure

20.

Caught in the Crossfire: Dimensions of Vulnerability and Foreign Multinationals' Exit from War-Afflicted Countries

Strategic Management Journal, Forthcoming
Number of pages: 44 Posted: 10 Oct 2016
Li Dai, Lorraine Eden and Paul W. Beamish
Loyola Marymount University, Texas A&M University - Department of Management and University of Western Ontario - Asian Management Institute
Downloads 41 (466,330)

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21.

Comments on the OECD's Public Discussion Draft BEPS Actions 8-10, 'Revised Guidance on Profit Splits', Issued on 4 July 2016

Number of pages: 4 Posted: 02 Jan 2020
Lorraine Eden
Texas A&M University - Department of Management
Downloads 23 (559,225)

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transfer pricing, OECD, profit split method, BEPS, allocation key, value chain, international tax

22.

Tax Havens: Renegade States in the International Tax Regime?

Number of pages: 28 Posted: 27 Dec 2004
Lorraine Eden and Robert T. Kudrle
Texas A&M University - Department of Management and University of Minnesota, Twin Cities
Downloads 20 (578,559)
Citation 1
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23.

DAVID AND THE THREE GOLIATHS - DEFENDING THE ARM'S LENGTH PRINCIPLE

Lorraine Eden. 2020. "David and the Three Goliaths - Defending the Arm's Length Principle", Transfer Pricing Report (Sept. 14). Tax Management International Journal (Oct 2). Reproduced with permission. Copyright R 2020 The Bureau of National Affairs, Inc. 800-372-1033.
Number of pages: 3
Lorraine Eden
Texas A&M University - Department of Management
Downloads 12

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transfer pricing, international tax, arm's length principle, arm's length standard, OECD, digital economy

24.

Insiders, Outsiders and Host Country Bargains

Eden, Lorraine and Maureen Appel Molot. 2002. Insiders, Outsiders and Host Country Bargains. Journal of International Management, 8(4): 359-433. doi/10.1016/S1075-4253(02)00095-9, Mays Business School Research Paper No. 3412594
Posted: 02 Aug 2019
Lorraine Eden and Maureen Appel Molot
Texas A&M University - Department of Management and Carleton University - Norman Paterson School of International Affairs

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insider, outsider, obsolencing bargain, MNE-state relations, automotive industry, insiders and outsiders

25.

Insiders and Outsiders: Defining 'Who Is Us' in the North American Automobile Industry

Eden, Lorraine and M.A. Molot. 1993. Insiders and Outsiders: Defining `Who Is Us?' in the North American Auto Industry. Transnational Corporations 2.3 (December): 31-64. , Mays Business School Research Paper No. 3412592
Posted: 26 Jul 2019
Lorraine Eden and Maureen Appel Molot
Texas A&M University - Department of Management and Carleton University - Norman Paterson School of International Affairs

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insiders, outsiders, who is us, automotive industry, NAFTA, mass production, lean production, regional integration, MNE-state bargaining, liability of foreignness

26.

Made in America? The US Auto Industry, 1955-95

Eden, Lorraine and M.A. Molot. 1996. Made in America? The Auto Industry in the 1990s. The International Executive 38.4 (July/August): 501-41. doi//10.1002/tie.5060380406. , Mays Business School Research Paper No. 3412577
Posted: 23 Jul 2019
Lorraine Eden and Maureen Appel Molot
Texas A&M University - Department of Management and Carleton University - Norman Paterson School of International Affairs

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mass production, lean production, automotive industry, Big Three, technological change, technological competition

27.

Agent and Task Complexity in Multilateral Alliances: The Safeguarding Role of Equity Governance

Journal of International Management, Forthcoming, Kelley School of Business Research Paper No. 17-47, Mays Business School Research Paper No. 2984471
Posted: 13 Jun 2017
Dan Li, Lorraine Eden and Matthew Josefy
Indiana University - Kelley School of Business - Management & Entrepreneurship, Texas A&M University - Department of Management and Independent

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Multilateral Alliances, Trilateral Alliances, International Alliances, Alliance Complexity, Agent Complexity, Task Complexity, Governance, Internal and External Uncertainty, Asset Specificity, Transaction Cost Economics

28.

Coping with Corruption in Foreign Markets

Academy of Management Executive, Vol. 17, No. 3, 2003
Posted: 05 Jan 2009
Jonathan P. Doh, Peter L. Rodriguez, Klaus Uhlenbruck, Jamie D. Collins and Lorraine Eden
Villanova University - School of Business, Rice University - Jones Graduate School of Business, affiliation not provided to SSRN, Sam Houston State University and Texas A&M University - Department of Management

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government corruption, pervasiveness, arbitrariness, coping strategies

Other Papers (15)

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1.

Introduction to the Symposium Multinationals: The Janus Face of Globalization

Journal of International Business Studies, Vol. 32, Issue 3, pp. 383-400, 2001
Number of pages: 18 Posted: 21 Apr 2011
Lorraine Eden and Stefanie Lenway
Texas A&M University - Department of Management and affiliation not provided to SSRN
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2.

Letter from the Editor-in-Chief: Reverse Knowledge Transfers, Culture Clashes and Going International

Journal of International Business Studies, Vol. 40, Issue 2, pp. 177-180, 2009
Number of pages: 4 Posted: 13 Apr 2011
Lorraine Eden
Texas A&M University - Department of Management
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3.

Letter from the Editor-in-Chief: Jibs Status Report – the First 18 Months

Journal of International Business Studies, Vol. 40, Issue 5, pp. 713-718, 2009
Number of pages: 6 Posted: 13 Apr 2011
Lorraine Eden
Texas A&M University - Department of Management
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4.

Letter from the Editor-in-Chief: FDI Spillovers and Linkages

Journal of International Business Studies, Vol. 40, Issue 7, pp. 1065-1069, 2009
Number of pages: 5 Posted: 13 Apr 2011
Lorraine Eden
Texas A&M University - Department of Management
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5.

Letter from the Editor-in-Chief: Time in International Business

Journal of International Business Studies, Vol. 40, Issue 4, pp. 535-538, 2009
Number of pages: 4 Posted: 13 Apr 2011
Lorraine Eden
Texas A&M University - Department of Management
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6.

Letter from the Editor-in-Chief: The How and the Impacts of Going International

Journal of International Business Studies, Vol. 40, Issue 8, pp. 1239-1240, 2009
Number of pages: 2 Posted: 13 Apr 2011
Lorraine Eden
Texas A&M University - Department of Management
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7.

Letter from the Editor-in-Chief: The Jibs40/Aib50 Anniversary Issue: Innovations in International Business Theory

Journal of International Business Studies, Vol. 40, Issue 9, pp. 1407-1410, 2009
Number of pages: 4 Posted: 13 Apr 2011
Lorraine Eden
Texas A&M University - Department of Management
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8.

Letter from the Editor-in-Chief: Happy 40th Anniversary!

Journal of International Business Studies, Vol. 40, Issue 1, pp. 1-4, 2009
Number of pages: 4 Posted: 13 Apr 2011
Lorraine Eden
Texas A&M University - Department of Management
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9.

Letter from the Editor-in-Chief

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Letter from the Editor-in-Chief

Journal of International Business Studies, Vol. 39, Issue 7, pp. 1095-1096, 2008
Number of pages: 2 Posted: 13 Apr 2011
Lorraine Eden
Texas A&M University - Department of Management
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Letter from the Editor-in-Chief

Journal of International Business Studies, Vol. 39, Issue 8, pp. 1239-1241, 2008
Number of pages: 3 Posted: 13 Apr 2011
Lorraine Eden
Texas A&M University - Department of Management
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Letter from the Editor-in-Chief

Journal of International Business Studies, Vol. 39, Issue 1, pp. 1-7, 2008
Number of pages: 7 Posted: 18 Apr 2011
Lorraine Eden
Texas A&M University - Department of Management
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Letter from the Editor-in-Chief

Journal of International Business Studies, Vol. 39, Issue 2, pp. 177-179, 2008
Number of pages: 3 Posted: 18 Apr 2011
Lorraine Eden
Texas A&M University - Department of Management
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Letter from the Editor-in-Chief

Journal of International Business Studies, Vol. 39, Issue 4, pp. 535-536, 2008
Number of pages: 2 Posted: 18 Apr 2011
Lorraine Eden
Texas A&M University - Department of Management
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Letter from the Editor-in-Chief

Journal of International Business Studies, Vol. 39, Issue 5, pp. 769-771, 2008
Number of pages: 3 Posted: 18 Apr 2011
Lorraine Eden
Texas A&M University - Department of Management
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Letter from the Editor-in-Chief

Journal of International Business Studies, Vol. 39, Issue 6, pp. 937-939, 2008
Number of pages: 3 Posted: 18 Apr 2011
Lorraine Eden
Texas A&M University - Department of Management
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Letter from the Editor-in-Chief

Journal of International Business Studies, Vol. 39, Issue 3, pp. 333-336, 2008
Number of pages: 4 Posted: 18 Apr 2011
Lorraine Eden
Texas A&M University - Department of Management
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12.

Letter from the Editor-in-Chief: Real Options and International Business

Journal of International Business Studies, Vol. 40, Issue 3, pp. 357-360, 2009
Number of pages: 4 Posted: 12 Apr 2011
Lorraine Eden
Texas A&M University - Department of Management
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13.

Letter from the Editor-in-Chief: Exit, Stage Left

Journal of International Business Studies, Vol. 41, Issue 9, pp. 1439-1443, 2010
Number of pages: 5 Posted: 29 Nov 2010
Lorraine Eden
Texas A&M University - Department of Management
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14.

Letter from the Editor-in-Chief: Jibs Publication Criteria and Their Consequences

Journal of International Business Studies, Vol. 41, Issue 7, pp. 1093-1098, 2010
Number of pages: 6 Posted: 25 Oct 2010
Lorraine Eden
Texas A&M University - Department of Management
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15.

Letter from the Editor-in-Chief: Standing on the Shoulders

Journal of International Business Studies, Vol. 41, Issue 5, pp. 755-758, 2010
Number of pages: 4 Posted: 14 Jun 2010
Lorraine Eden
Texas A&M University - Department of Management
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