期刊論文| 1. | Root, Franklin R.、Ahmed, Ahmed A.(1978)。The Influence of Policy Instruments on Manufacturing Direct Foreign Investment in Developing Countries。Journal of International Business Studies，9(3)，81-94。   |
| 2. | Bruns, J. O.(1980)。Transfer Pricing Decisions in U. S. Multinational Corporations。Journal of International Studies，1980(Fall)，23-39。 |
| 3. | Itagaki, T.(1979)。Theory of the Multinational Firm: An Analysis of Effects of Government Policies。International Economic Review，20(2)，437-448。 |
| 4. | Grubel, H. G.(1974)。Taxation and Rates of Return from Some U.S. Asset Holdings Abroad, 1960-1969。J. Polit. Econ.，82(3)，469-487。 |
| 5. | Corden, M.(1967)。Protection and Foreign Investment。Econ. Record，43(June)，209-232。 |
| 6. | Jenkins, G. P.(1979)。Taxes and Tariffs and the Evaluation of the Benefit from Foreign Investment。The Canadian Journal of Economics，12(3)，410-425。 |
| 7. | (1977)。American Taxation of Multinational Firms。The American Economic Review，67(3)，376-389。 |
| 8. | Horst, T.(1971)。The Theory of the Multinational Firm: Optimal Behavior under Different Tariff and Tax Rules。Journal of Political Economy，79(5)，1059-1072。 |
| 9. | Jenkins, G. P.、Wright, B. D.(1975)。Taxation of Income of Multinational Corporations: The Case of the United States Petroleum Industry。The Review of Economics and Statistics，57(1)，1-11。 |
| 10. | Kopits, G. F.(1972)。Dividend Remittance Behavior within the International Firm: A Cross-Country Analysis。The Review of Economics and Statistics，54(3)，339-342。 |
| 11. | (1976)。Taxation and Multinational Firm Behavior: A Critical Survey。International Monetary Fund Staff Papers，23(3)，624-673。 |
| 12. | Kyrouz, M. E.(1975)。Foreign Tax Rates and Tax Bases。National Tax Journal，28(1)，61-80。 |
| 13. | Ladenson, M. L.(1972)。A Dynamic Balance Sheet Approach to American Direct Foreign Investment。International Economic Review，13(3)，531-543。 |
| 14. | Macdougall, G. D. A.(1960)。The Benefits and Costs of Private Investment from Abroad: A Theoretical Approach。The Economic Record，36(March)，13-35。 |
| 15. | Ness, W. L. Jr.(1975)。U. S. Corporate Income Taxation and the Dividend Remittance Policy of Multinational Corporations。Journal of International Business Studies，6(1)，67-77。 |
| 16. | Teece, D. J.(1977)。Technology Transfer by Multinational Firms: The Resource Cost of Transferring Technological Knowhow。The Economic Journal，87(346)，242-261。 |
圖書| 1. | Casson, Mark C.(1979)。Alternatives to the Multinational Enterprise。London：Macmillan。 |
| 2. | Tang, R. Y. W.(1979)。Transfer Pricing Practices in the United States and Japan。NY：Praeger。 |
| 3. | Musgrave, P. B.(1969)。United States Taxation of Foreign Investment Income: Issues and Arguments。Cambridge, Mass：International Tax Program, Harvard Law School。 |
| 4. | Arpan, J. S.(1971)。International Intracorporate Pricing。New York：Praege。 |
| 5. | Vaitsos, C. V.(1974)。Intercountry Income Distribution and Transnational Enterprises。Oxford：Clarendon Press。 |
| 6. | Snoy, B.(1975)。Taxes on Direct Investment Income in The EEC: A Legal and Economic Analysis。New York：Praeger。 |