Transfer pricing [electronic resource] : perspectives of economists and accountants (Part 1) / Dr. Dan Axelsen (PricewaterhouseCoopers LLP, Atlanta, Georgia), Dr. Irving Plotkin (PricewaterhouseCoopers LLP, Boston, Massachusetts), Dr. Garry Stone (PricewaterhouseCoopers LLP, Chicago, Illinois), Stanley I. Langbein (Professor of Law, University of Miami School of Law, Miami, Florida), R. William Morgan (Horst Frisch Incorporated, Washington, D.C.), Thomas E. Meyer (Horst Frisch Incorporated, Washington, D.C.), and Grant M. Clowery (Clowery Consulting, McLean, Virginia).

" ... analyzes the economics of transfer pricing, considers the viability of the arm's-length approach, and discusses the use of a company's internal data to assist in establishing and defending transfer prices."