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TRANSFER OF PRICING AND THE NATURE OF THE SUBSIDIARY FIRM Zhao, Laixun 9155 337.8 366.6 経済学 ビジネス・経営・産業 Transfer Pricing Subsidiary Control Labor Unions Labor-Managed Firms Joint Ventures This paper shows that with subsidiaries of different nature due to locational characteristics, the multinational firm not only charges different transfer prices, but also supplies different levels of the intermediate input to the downstream branch. In particular, interior transfer prices are possible. In addition, we also conduct several interesting comparative statics analysis. technical report 小樽商科大学ビジネス創造センター 1996-06 VoR application/pdf Discussion paper series 24 1 10 https://barrel.repo.nii.ac.jp/record/4244/files/DP_24.PDF http://hdl.handle.net/10252/4203 https://barrel.repo.nii.ac.jp/records/4244 eng