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Halperin, R.M., and Srindhi B. The effects of U.S. Income Tax Regulations' Transfer Pricing Rules on Allocative Efficiency. The Accounting Review (October 1987): 686 – 706
Halperin, R.M., and Srindhi B. U.S. Income Tax Transfer-Pricing Rules and Resource Allocation: The Case of the Decentralized Multinational Firm. The Accounting Review (January 1991): 141 – 57.
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