一、中文部分
2007主要國家稅制概要(2007)，台北市：財政部稅制委員會編制。
ｼ＂ｪﾄﾛ貿易投資白書(2008)，日本東京：ｼ＂ｪﾄﾛ出版。
日本環境投資簡介(2008)，台北：經濟部投資業務處。
中華民國租稅制度與法規(2008)，台北市：中國租稅研究會。
投資日本2008(2008)，日本貿易振興機構(JETRO)出版。
林妙雀(1995)，國際移轉計價決策之影響因素研究-台灣企業之實證分析，國立台灣大學商學研究所未出版之博士論文。
林彩梅(2006)，多國籍企業論(6版)，台北：五南出版公司。
周建亨(2001)，多國籍企業海外投資動機與企業內貿易效果關係之研究，私立中國文化大學國際企業管理研究所未出版之博士論文。美國內地稅局網站http://www.irs.gov
施恬(2008)，多國籍企業之價格移轉策略對稅率之認知與經營績效影響之研究-英美日在台子公司之比較，私立中國文化大學國際企業管理研究所未出版之博士論文。荷蘭環境投資簡介(2008)，台北：經濟部投資業務處。
二、英文部分
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