Lorraine Eden, PhD: Scholarly Publications
Transfer Pricing, Taxation and Public Finance
See also: ALL PUBLICATIONS HOME
Professor Emerita of Management and Adjunct Professor of Law
Mays Business School, 4221 TAMU, Texas A&M University, College Station, TX
77843-4221
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Note: This list includes both published and forthcoming scholarly
works. Some publications (both print and digital) are excluded from this list; for
example, articles in professional association publications (e.g.,
AIB, AOM), book reviews,
publications in university working paper series, unpublished technical
reports, blogs, LinkedIn posts, etc.
2024
· Eden, Lorraine. 2024. Transfer Pricing and Cross-border
Arbitrage. In Christian Asmussen, Niron Hashai and Dana Minbaeva (editors), Encyclopedia
of International Strategic Management, Edward Elgar Publishing. February. https://www.e-elgar.com/shop/usd/encyclopedia-of-international-strategic-management-9781800884038.html
2023
Hervé, Yves
and Lorraine Eden. 2023. Shapley Value in Dispute Resolution: Lessons in
Transfer Pricing from a Life Sciences MNE. Tax Notes International, 112
(November 6): 755-770.
Eden,
Lorraine. 2023. Pillar 1 Amount B: Simplifying the Arm’s-Length Principle for
Baseline Distribution Activities. Tax Notes International, 112 (October
9): 179-190.
Wilkie, Scott and Lorraine Eden. 2023.
Through the Lens (Down the Rabbit Hole?) of Transfer Pricing. Canadian
Tax Journal (Special Issue in Memory of Richard M. Bird).
Eden,
Lorraine. 2023. Submission to the
OECD Centre for Tax Policy and Administration in response to the Public
Consultation Document on Pillar One – Amount B (17 July – 1 September
2023). September 1. https://www.oecd.org/tax/beps/public-comments-received-on-amount-b-under-pillar-one-relating-to-the-simplification-of-transfer-pricing-rules-september-2023.htm
Eden,
Lorraine. 2023. Public Comment to the Secretary-General of the United
Nations on UN Resolution 77/244, “Promotion of Inclusive and Effective
International Tax Cooperation at the United Nations.” March 16, 2023. https://www.un.org/development/desa/financing/inputs and https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4394624.
Eden, Lorraine and Tatiana Zakrevska Alba. 2023.
The Berry Ratio: Profit Level Indicator or Transfer Pricing Method? In Practical
Guide to U.S. Transfer Pricing, Fourth Edition. Robert Cole and William H.
Byrnes, editors. LexisNexis and Matthew Bender, Publishers. (Prior versions in 2022,
2020, 2019, 2018 and 2017; versions are revised and updated. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3051295.
2022
Eden, Lorraine. 2022. The (Not
So) Simple Analytics of the New Amount A. Tax Notes International, 107 (September 26): 16-30. (Tax Notes Featured Analysis) https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4260464
Eden, Lorraine and L. Murphy
Smith. 2022. The Ethics of Transfer Pricing: Insights from the Fraud
Triangle. Journal of Forensic and Investigative Accounting, 3 (Special Issue): 360- 383. https://www.nacva.com/content.asp?contentid=1137
2021
Colliard, Jean-Edouard, Lorraine Eden, and Co-Pierre Georg. 2021. Tax
Complexity and Transfer Pricing: Blueprints, Guidelines, and Manuals. Tax
Management International Journal, 50.2 (February): 76-89. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3749740
Eden, Lorraine. 2021. Taxing the Top 100: U.S. Estimates of
Winners and Losers from Pillar One Amount
A. Tax Management International Journal, 50.6 (June): 301-317. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3862062
- "The
Two-Pillar Solution: A Leap of Faith", presented at the 4th
International Transfer Pricing Confernce, Universidad Panamericana and
QCG Transfer Pricing Practice, 12 November 2021. YouTube video. PDF Slidedeck.
Eden, Lorraine. 2021. Winners and Losers: U.S. Country and Industry Estimates of Pillar One Amount A. Tax Management International Journal, 50.5 (May): 222-243. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3841813
Eden, Lorraine. 2021. The Simple Analytics of Pillar One Amount
A. Tax Management International Journal, 50.3 (March): 137-143. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3800017
Eden, Lorraine. 2021. Canada and the United States: Winners or
Losers from Pillar One Amount A? Tax Management International Journal, 50.3
(March): 143-147. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3800026
Eden, Lorraine. 2021. Public Comment to the United Nations Tax Committee
on Draft Agenda Item 5 (Transfer Pricing) for the 23rd Session of
the Committee of Experts on International Cooperation in Tax Matters. September 14.
https://www.un.org/development/desa/financing/events/23rd-session-committee-experts-international-cooperation-tax-matters
Eden,
Lorraine. 2021. Pillar One Tax Games. Tax Management International Journal,
50 (January 4).https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3758671
[Revised
version of Lorraine Eden. Lorraine. Pillar One Tax Games. Submission
to the OECD Centre for Tax Policy and Administration in response to the Public
Consultation Document on the Reports on the Pillar One and Pillar Two
Blueprints. December 14, 2020.] See also slide desk (PDF).
Eden, Lorraine, Jean-Edouard Colliard and Co-Pierre Georg. In Response
to Call For Evidence: Review of the Office of Tax Simplification. HM
Treasury. July 5, 2021. https://www.gov.uk/government/publications/review-of-the-office-of-tax-simplification-call-for-evidence
Hahn,
Verena, Yves Hervé, Salem Saljanin, and Lorraine Eden. 2021. Shapley Value: A
Fair Solution to the Value Creation Puzzle in Transfer Pricing? Tax Notes International, Oct. 18, 2021. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3969517
Higinbotham,
Harlow, Niraja Srinivasan, Vladimir Starkov, Nihan Mert-Beydilli, and Lorraine
Eden. 2021. Amount B: Facts and Circumstances Matter – Even for Routine
Distributors. Tax Management International Journal, 50.2 (February):
90-97. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3780374
2020
Colliard, Jean-Edouard, Lorraine
Eden and Co-Pierre Georg. 2020. Tax Complexity, Tax Certainty, and the Pillar One
and Two Blueprints. Submission to the OECD Centre for Tax Policy and
Administration in response to the Public Consultation Document on the Reports
on the Pillar One and Pillar Two Blueprints. December 14, 2020. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3749740
Eden, Lorraine. 2020. Winners and Losers: The OECD’s Economic Impact Assessment
of Pillar One. Tax Management International Journal, 49 (Dec. 11). https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3743059
SEE ALSO SLIDE DECK (PDF).
Eden, Lorraine. 2020. Leap of Faith: The Economic Impact Assessment of
the Pillar One and Pillar Two Blueprints. Tax Management International
Journal, 49 (Dec. 11). https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3743054
Eden, Lorraine. 2020. David and the Three Goliaths: Defending the Arm's Length Principle. Bloomberg Tax Report. Sept. 14. Tax Management International Journal (Oct 2). https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3692565
Eden, Lorraine and Tatiana Zakrevska Amba. 2020, 2019, 2018, 2017. The
Berry Ratio: More than a Profit Level Indicator? In Practical Guide to U.S. Transfer Pricing, Fourth Edition. William H. Byrnes and Robert T. Cole, editors. LexisNexis and Matthew Bender,
Publishers.
Eden, Lorraine. 2020. Foreword. In Oliver Treidler. Transfer
Pricing in One Lesson: A Practical Guide to Applying the Arm’s Length Principle
in Intercompany Transactions. Springer International Publishing.
2019
Eden,
Lorraine. 2019. Commentary on the the OECD Global Anti-Base Erosion
Proposal ("GloBE") - Pillar Two - 8 Nov 2019 - 2 Dec 2019 - Public
Consultation Document. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3497886
Eden, Lorraine and
Oliver Treidler. 2019. Commentary on the OECD Secretariat Proposal for a “Unified
Approach” under Pillar One, 9 Oct 2019 – 12 Nov 2019. Submission
to the OECD Secretariat and Members of the Inclusive Framework, November 7,
2019.
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3485881.
Eden, Lorraine. October
2019. The Arm’s Length Standard Is Not the Problem. Tax Management
International Journal. Also Bloomberg Tax. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3467066
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). Also published in Bloomberg Tax Daily Tax Report. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3412546
Srinivasan, Niraja,
Srini Lalapet and Lorraine Eden. 2019. Transfer Pricing Challenges in the
Digital Economy: A Case Study of the Internet of Things. Tax Management
International Journal, 46 (June 14). Also published in Bloomberg Tax Daily Tax Report.
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3412555
[BOOK] Eden, Lorraine (editor).
2019. The Economics of Transfer Pricing: The International Library of
Critical Writings in Economics. Cheltenham, UK: Edward Elgar Publishing.Table of Contents https://www.e-elgar.com/shop/the-economics-of-transfer-pricing/
Eden, Lorraine. 2019.
The Economics of Transfer Pricing: Looking Back, Thinking Forward. In Lorraine
Eden (editor). The Economics of Transfer Pricing. Edward Elgar
Publishing. [draft version PDF]
2018
Eden, Lorraine and William Byrnes. 2018. Transfer Pricing
and State Aid: The Unintended Consequences of Advance Pricing Agreements. Transnational
Corporations, Special Issue on Investment and International Taxation, Part 1,
25(2): 9-36. https://bit.ly/2NoNJXi and https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3244058
2016
Eden, Lorraine. 2016. The Arm’s Length Standard: Making It
Work in a 21st Century World of Multinationals and Nation States. Thomas Pogge
and Krishen Mehta, editors. Global Tax Fairness. Oxford University
Press.
Eden, Lorraine. 2016. Comments on the OECD’s BEPS
Public Discussion Draft BEPS Actions 8-10, “Revised Guidance on Profit Splits”,
issued on 4 July 2016. Comments Received on Public Discussion Draft BEPS
Action 8-10: Revised Guidance on Profit Splits, Part II. September 8. Paris:
OECD. Pages 266-269.
2012
Eden, Lorraine. 2012. Transfer price manipulation.
Chapter 7 in Draining Development? The sources, consequences and control of
flows of illicit funds from developing countries, edited by Peter Reuter. Washington,
DC: The World Bank.
Eden, Lorraine. 2012. Foreword. In Transfer Pricing
and Intra-Group Financing: The entangled worlds of financial markets and
transfer pricing. Amsterdam, the Netherlands: International Bureau of Fiscal
Documentation, pp. v-viii.
2011
Eden, Lorraine. 2011. Launching a career in transfer
pricing. Transfer Pricing International Journal, October: 26-30.
UP
2009
Eden, Lorraine. 2009. Taxes, Transfer Pricing and the
Multinational Enterprise. In Alan Rugman (editor). Oxford Handbook of
International Business, 2nd Edition. Oxford University Press.
o
Published in a paperback
edition in 2010.
2005
Eden, Lorraine. 2005. Went for Cost, Priced at Cost? An
economic approach to the transfer pricing of offshored business services. Transnational
Corporations, 14.2 (August): 1-53.
o
Reprinted in Tax Management Transfer Pricing Report, Special Report, February, 2006.
Eden, Lorraine, Luis Juárez Valdez and Dan Li. 2005.
Walk Softly and Carry a Big Stick: Transfer Pricing Penalties and the Market
Valuation of Japanese Multinationals in the United States. Journal of
International Business Studies, 36: 398-414.
Eden, Lorraine and Robert Kudrle. 2005. Tax Havens: Renegade
States in the International Tax Regime. Law and Policy, 27.1 (January):
100-127.
Diewert, W. Erwin., William F. Alterman and Lorraine Eden.
2005. Transfer Prices and Import and Export Price Indexes: Theory and Practice.
In International Monetary Fund Export and Import Price Index
Revised Manual, Chapter 18. http://www.imf.org/external/np/sta/tegeipi/.
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=734883
2004
Eden, Lorraine and Peter Rodriguez. 2004. How Weak Are the
Signals? International Price Indices and Multinational Enterprises. Journal
of International Business Studies, 35.1: 61-74.
2003
Kudrle, Robert and Lorraine Eden. 2003. The Campaign against
Tax Havens: Will It Last? Will It Work? Stanford Journal of Law, Business
and Finance, 9.1 (Autumn): 37-68.
2001
Eden, Lorraine, Tina Dacin and William Wan. 2001. Standards Across
Borders: Diffusion of the Arm's Length Standard in North America. Accounting,
Organizations and Society 26: 1-23.
Eden, Lorraine and Rebecca Smith. 2001. Not at Arm’s
Length: A Guide to Transfer Pricing Resources. Journal of Business and
Finance Librarianship, 6.4: 3-22.
Eden, Lorraine. 2001. International Taxation, Transfer
Pricing and the Multinational Enterprise. In The Oxford Handbook of
International Business, edited by Alan Rugman and Thomas Brewer.London, UK:
Oxford University Press, pp. 591-619.
Eden, Lorraine. 2001. Transfer Pricing, Intrafirm Trade
and the BLS International Price Program. Bureau of Labor
Statistics Working Paper Series, WP-334. Washington, DC: US Department of
Labor. http://www.bls.gov/ore/abstract/ec/ec010020.htm
2000
Eden, Lorraine. 2000. The Arm’s Length Standard in North
America. Tax Notes International. (February), 7: 673-681.
UP
1998
[BOOK] Eden, Lorraine 1998. Taxing
Multinationals: Transfer Pricing and Corporate Income Taxation in North America.
Toronto: University of Toronto Press. 757 pp.
1997
Eden, Lorraine. 1997.
The OECD Tax Transfer Pricing Regime: Implications for Korea. NDI for the
21st Century, 1(1), pp.110-15. Seoul: National Development Institute.
Published in Korean.
1996
Eden, Lorraine. 1996. Deep Integration: National Treatment
and Tax Harmonization in North America. In Market Access after the Uruguay
Round: Investment and Competition Perspectives, edited by Pierre Sauvé and
Daniel Schwanen. Toronto: C.D. Howe Institute.
Eden, Lorraine. 1996. The Emerging North American Investment
Regime. Transnational Corporations 5(3): 61-98.
Eden. L. 1996. Searching
for a CUP: The Harmonization of Transfer Pricing Rules in North America. In D.
Dimon, I.G. Tomlinson and S.E.W. Nichols (Eds.) Competitiveness in International
Business and Trade, Volume 1. Laredo: Texas A&M International
University.
1994
Eden, Lorraine 1994. Puerto Rican Transfers and Section 936.
Tax Notes International 9 (July 4): 37-45.
1991
[BOOK] Eden, Lorraine (editor).
1991. Retrospectives on Public Finance. Fiscal Reform in the Developing
World Series. Durham, N.C.: Duke University Press. 409 pp.
Eden, Lorraine 1991. Retrospectives on Public Finance: An
Introduction to the Issues. In Retrospectives on Public Finance, edited
by Lorraine Eden. Durham, N.C.: Duke University Press.
Eden, Lorraine and Melville McMillan. 1991. Local Public
Goods: Shoup Revisited. In Retrospectives on Public Finance, edited by
Lorraine Eden, Durham, N.C.: Duke University Press.
Eden, Lorraine 1991.
Free Trade, Tax Reform and Transfer Pricing. Canadian Tax Journal 39(1)
January-February: 90-112.
1990
Auld, D.A.L. and Lorraine Eden. 1990. Public Characteristics
of Non-Public Goods. Public Finance/Finances Publiques 45(3) June:
378-91.
Eden, Lorraine 1990.
Multinationals and Transfer Pricing in the Petroleum Industry: A Comment. In International
Aspects of Taxation, edited by Assaf Razin and Joel Slemrod, Chicago:
National Bureau of Economic Research and the University of Chicago Press,
155-59.
UP
1989
Eden, Lorraine 1989.
Pharmaceuticals in Canada: An Analysis of the Compulsory Licensing Debate. In International
Business in Canada: Strategies for Management, edited by A.M. Rugman. New
York and Toronto: Prentice-Hall, 245-67.
1988
Eden, Lorraine 1988.
Equity and Neutrality in the International Taxation of Capital. Osgoode Hall
Law Journal. 26(2) Fall: 367-408.
Eden, Lorraine 1988. The
Impacts of Tax and Tariff Reforms on U.S. Direct Investments in Canadian
Manufacturing. In Canada/U.S.A.: The Economic Relationship, edited by
David McKee. New York: Praeger Publishers, 121-51.
1987
Auld, D.A.L. and Lorraine Eden. 1987. A Comparative
Evaluation of Provincial-Local Equalization. Canadian Public Policy
13(4) Winter: 515-28.
Eden, Lorraine 1987.
Equalization at the Local Level in Canada. Policy Options, May/June.
Eden, Lorraine 1987.
Provincial-Municipal Equalization in the Maritime Provinces. Canadian Public
Administration 30(4) Winter: 585-600.
1986
Eden, Lorraine. 1986.
The Impacts of Equalization on Municipal Fiscal Capacity: a Comparison of the
Maritime Provinces. Atlantic Canada Economics Association Papers 15:
84-107.
1985
[BOOK] Rugman, A.M. and
Lorraine Eden (editors) 1985. Multinationals and Transfer Pricing.
London : Croom Helm and New York: St. Martin's Press. 336 pp.
o
Book re-published in
hard cover by Routledge in 2017 in the Routledge Library Editions:
Multinationals. https://www.routledge.com/Multinationals-and-Transfer-Pricing/Rugman-Eden/p/book/9781138242814
Eden, Lorraine and A.M. Rugman. 1985. Introduction to
Multinationals and Transfer Pricing. In Multinationals and Transfer Pricing,
edited by A.M. Rugman and Lorraine Eden. London and New York: Croom Helm and
St. Martin’s Press, 1-10.
o
Also published in Spanish in Informacion Comercial
Espanola, Revista de Economia, Ministerio de Economia y Hacienca mim. 616,
Dec. 1984, 35-40.
o
Re-published by
Routledge in 2017 in the Routledge Library Editions: Multinationals. https://www.routledge.com/Multinationals-and-Transfer-Pricing/Rugman-Eden/p/book/9781138242814
Eden. L. 1985. The Microeconomics of Transfer Pricing. In Multinationals
and Transfer Pricing, edited by A.M. Rugman and Lorraine Eden. London and
New York: Croom Helm and St. Martin’s Press, 13-46.
o
Reprinted in Sylvain
Plasschaert, ed. Transnational Corporations, Transfer Pricing and Taxation,
London and New York: Routledge, UN Library on Transnational Corporations, 1993,
pp.151-82.
o Re-published by
Routledge in 2017 in the Routledge Library Editions: Multinationals. https://www.routledge.com/Multinationals-and-Transfer-Pricing/Rugman-Eden/p/book/9781138242814
1984
Eden, Lorraine 1984.
Theories of Growth in Government Share: Some Reflections. Western Tax Review
5(2) Fall: 15-31.
1983
Auld, D.A.L. and
Lorraine Eden. 1983. Federal-Provincial Fiscal Equalization and the Canadian
Constitution. Government and Policy 1 (August): 475-87.
Eden, Lorraine 1983. Transfer Pricing Policies Under Tariff
Barriers. Canadian Journal of Economics. XVI (November): 669-85.
1982
Auld, D.A.L. and
Lorraine Eden. 1982. Provincial-Municipal Fiscal Equalization and Revenue
Sharing. Atlantic Canada Economics Association Papers 11: 51-70.
Hunt, Louise and
Lorraine Eden. 1981. Development of the Canadian East Coast Offshore Fisheries.
Atlantic Canada Economics Association Papers 10: 1-20.
1980
Eden, Lorraine 1980.
Canadian Equalization Grants in Theory and Practice. Atlantic Canada
Economics Association Papers 9: 43-63.
1978
Eden, Lorraine. 1978. Vertically Integrated Multinationals -
a Microeconomic Analysis. Canadian Journal of Economics Vol. XI
(August): 534-46.
1976 (Unpublished PhD Dissertation)
Eden, Lorraine 1976. The Importance of Transfer Pricing:
A Microeconomic Analysis of Multinational Behaviour Under Trade Barriers.
Doctoral Dissertation, Dalhousie University, Halifax, N.S. Supervisor: Dr.
Carl Sumner Shoup, McVickar Professor of Political Economy Emeritus, Columbia
University. https://dalspace.library.dal.ca/handle/10222/71157
UP
©
Lorraine Eden, leden@tamu.edu. All rights reserved. Page last updated March 2024.