壹、中文部分
中國大陸國家稅務總局（2004），國家稅務總局關於印發《關聯企業間業務往來預約定價實施規則（試行）》的通知，國稅發[2004] 118號，http://www.chinatax.gov.cn/view.jsp?code=200412311723079576
朱青、湯堅、宋興義（2003），《企業轉讓定價稅務管理操作實務》，中國稅務出版社。
李紀珠、宋秀玲 （2003），「台商課稅與大陸資金回流」，《國政分析》，財團法人國家政策研究基金會，http://www.npf.org.tw/PUBLICATION/FM/092/FM-B
-092-017.htm.
狄雅傑（1998），「重視中共所得稅制採屬人主義對台商不利」，《中國稅務旬刊》，（1673），25。
吳金柱（2004），「我國稅務行政行為新制－『稅務預先核釋』制度評析」，《會計師季刊》，220期。吳蓮英、宋秀玲（2005），《移轉訂價制度詳解：我國法制暨國際比較》，實用稅務出版社股份有限公司。
吳德豐（2005），「我國移轉訂價法規介紹」，《台灣移轉訂價實用別冊》，頁2-14。
林石猛、莊秋萍（2005），「營利事業所得稅不合常規『移轉訂價』查核準則草案之問題探討」，《台灣本土法學雜誌》，68期。
林妙雀（1999），「國際移轉計價決策制定型態影響因素之研究－台灣企業之實證分析」，《輔仁管理評論》第6(2)。周君正（1998），《大陸對外租稅協定之研究－兩岸租稅協定可行性評估》，私立中國文化大學大陸研究所未出版論文。財政部賦稅署 (1992)，《財政部賦稅署洽簽租稅協定作業手冊》，財政部賦稅署編印。
財團法人資誠教育基金會編著（2005），《移轉訂價理論與實務》，商周編輯顧問股份有限公司。
陳清秀（2001），《稅法總論》，植根法學叢書 公法學系列（二），翰蘆圖書出版有限公司。
張豐淦、杜啟堯（2004），《移轉訂價教戰手冊：從主要國家之規定（含中國大陸）看台商之因應對策》，眾信企業管理顧問股份有限公司。
張擎天（2003），《預先訂價協議適用於我國之探索性研究》，中原大學會計學系研究所碩士論文。黃志文（2006），《我國應研究與大陸簽訂雙邊預先訂價協議之可行性及管道》，會計月刊。
劉憶如（2005），「最低稅負制爭議條文保留」，《財經新聞》，自由電子報，http://www.libertytimes.com.tw/2005/new/nov/3/today-e4.htm
盧俊廉、鄭致宏、葉耿漢、黃長欣、張國緯（1994），《配合兩岸經貿關係發展研擬對應之財稅政策－大陸租稅協定之研究》，台北：行政院陸委會。
謝英峰（2005），《中國轉讓定價指南》，德勤華永會計師事務所有限公司（上海）
貳、英文部分
Adams, Chris and Richard Coombes. (2003). Global Transfer Pricing: Principles and Practice. LexisNexis-UK.
Australian Taxation Office. (2005). Advance Pricing Arrangement Program 2004-05 update, www.ato.gov.au
Barrett, Richard and Sean O’connor. (2002). “US: Intangible Property &APAs.” International Tax Review, July 2002.
Canada Customs and Revenue Agency. (2004). CCRA APA Program Report 1993-2003, www.ccra-adrc.gc.ca/tax/nonresidents/apa-e.html
Canada Revenue Agency. (2005). CRA APA Program Report 2003-2004 Continued, www.cra-arc.gc.ca/tax/nonresidents/comp/apa_report04_2-e.html
Chong, Spencer and Joanne Su. (2004). “Transfer pricing gets APA boost in China.” International Tax Review, November 2004.
Clark, Dick, Gerry Godshaw and Steve Wrappe. (2003). “Use of APAs to resolve transfer-pricing issues for IP transactions.” International Tax Review, April 2003.
Cole, Robert and Michael McGowan. (1998). “Blueprint for UK APAs.” International Tax Review, November 1998.”
Dasgupta, Joy, Jason Porta and Deloris R. Wright. (2006) “United States: An Assessment of APA Fee Increases.” 2006 IBFD May/June. http://ref-online2.ibfd.org/tp/
Drake, Jennifer, Ashwin Rode and Deloris R. Write. (2005). “IRS APA Initiatives.” International Transfer Pricing Journal, September/October 2005, PPs 210-216.
Ernst & Young. (2003). “Transfer Pricing 2003 Global Survey”. International Tax Service.
EU Joint Transfer Pricing Forum Brussels, 10 March 2005. “Secretariate Discussion Paper on Alternative Dispute Avoidance and Resolution Procedures.” Full Text Published by taxanalysts.
Foley, Sean (2006). “Understanding the new APA rules, International Tax Review. http://www.internationaltaxreview.com/includes/magazine/
Frank, Matthew W. (2006). Announcement and Report concerning Advance Pricing Agreements. Tax Analysis Document Service Doc 2006-6279
Gracia, Amalia and Joaqu Velasco. (1999). “Spain suffers APA teething problems.” International Tax Review, April 1999.
Gruendel, Karl, Ken Okawara and Mark Campbell. (2004). “Japan-Japan reforms transfer-pricing regim.” International Tax Review, September 2004.
Harris, Steven, Damian Preshaw and Daisuke Horiguchi. (2005). “Trend in APA tangible goods transactions methodologies.” International Tax Review.
Harris, Steven, Francois Vincent, Daisuke Horiguchi and Andrew Hickman. (2004). “The path to resolving transfer pricing conflict.” International Tax Review, July 2004.
Herksen, Monique Van. (1999). “Netherlands offers new certainty.” International Tax Review, March 1999.
Inland Revenue Authority of Singapore. (2006). “Transfer Pricing Guidelines.” IRAS Circular. http://www.iras.sg/ESVPortal/resources/transferpricingcircular.pdf
Internal Revenue Serices. (2004) “Internal Revenue Code § 482: Allocation of Income and Deductions among Taxpayers.” Revenue Procedure 2004-40, http://www.irs.gov/pub/irs-drop/rp-04-40.pdf..
Internal Revenue Service. (2006). “Internal Revenue Code § 482: Allocation of Income and Deductions among Taxpayers.” Revenue Procedure 2006-9, http://www.irs.gov/pub/irs-drop/rp-06-9.pdf.
IRS Notice 98-65. “Small Business Taxpayer Advance Pricing Agreements.”
IRS APA’s Case Analysis and Fact Development. 2005
Lewis, Davis. (2000). “Australia.” International Tax Review, November 2000.
Manasuev, Alexey. (2006). “IRS Issues Seventh Annual APA Report.” Global Transfer Pricing Alert, 18 April 2006. https://www.deloitteresources.
com/dttCDAAttachments/TP%20Alert%2006-010%20-%20UNITED%20STATES.doc
Michalk, Tomsz (2006). “Poland: Advance pricing agreement programme lunched.” International Tax Review,
Miyazaki, Yuko. (1999). “Pre-Confirmation System”.1999 International Bureau of Fiscal Documentation, Vol.6 No. 1, January/February.
Mui, Matthew and Joanne Su. (2005). “Tax administration strives for fair play on transfer pricing in China.” International Tax Review, February 2005..
Nias, Peter. (2000). “UK APAs put to the test.” International Tax Review, October 2000.
NTA of Japan. BAPA Operational Guidance for Member Countries of the Pacific Association of Tax Administrators (PATA).
NTA of Japan. MAP Operational Guidance for Member Countries of the Pacific Association of Tax Administrators (PATA).
NTA of Japan. APA Program Report 2003, September 2003.
NTA of Japan. APA Program Report 2004, September 2004.
NTA of Japan. APA Program Report 2005, September 2005.
OECD. (2001). Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration. OECD.
OECD. (2003). Model Tax Convention on Income and on Capital. OECD.
Okawara, Ken, MarkT. Campbell and Karl Gruendel. (2004). “Status Report on Advance Pricing Arrangements: National Tax Agency’s APA Programme Report and Current State of APA Programme.” International Transfer Pricing Journal, May/June 2004.
Runge, Berndt R. (2002). “Mutual Agreement Procedures and the Role of the Taxpayer.” International Transfer Pricing Journal, IBFD, January/February 2002.
Rutges, Dave, Eduard Sporken and Miodrag Verwoert. (2003). “How Dutch APAs work.” International Tax Review, June 2003.
Rutges, Dave, Eduard Sporken and Kelly Bouman. (2004). “Revised decrees clarify APA rules.” International Tax Review, October 2004.
Rutges, Dave and Eduard Sporken. “When finance companies should pursue a Dutch APA.” International Tax Review, November 2003.
Rutges, Dave, Eduard Sporken, Drik Van Stappen and Pascal Luquet. (2004). “APAs are set to take off in Europe.” International Tax Review, June 2004.
Saeger, Steven S., Rahul Tomar and Deloris R. Wright. (2005). “Comment on PATA Guidance for Bilateral APAs.” International Transfer Journal, IBFD, January/February 2005.
Schnorberger, Stephan, and Petra Wingendorf. (2005). “Planning Certainty through Advance Pricing Agreements.” International Transfer Pricing Journal, IBFD, March/April 2005.
Siberztein, Caroline. (2000). “French APAs offer mixed blessings.” International Tax Review, February 2000.
Swaneveld, Hendrik, Martin Przysuski and Venkat Nagarajan. (2002). “Canada’s APA programme falls short of promises. International Tax Review, June 2002.
Tomohara, Akinnori. (2004). “Inefficiencies of Bilateral Advanced Pricing Agreements (BAPA) in Taxing Multinational Companies.” National Tax Journal, Vol. LVII, No. 4, PP.863- 873, December 2004.
Turner, Robert. (2000). “Practical Application of Transactional Profit Methods.” International Transfer Pricing Journal, September/October 2000, PPs 184-188.
Vele, Alexander and Markus Brem. (2002). “Do APAs prevent disputes?” International Tax Review, December 2002.
Wilkie, J. Scotte. (2001). “Updated Practices for Advance Pricing Agreements.” International Transfer Pricing Journal, November/December 2001, PP.199-201.
Wrappe, Steven C., Kerwin Chung, Richard J, McAlonan Jr., Setsuko Fukushima, Yoshio Shimotsu and Koichiro Fujimori. (2005) “Side by Side Comparison of APA Procedures: The United States and Japan.” Tax Notes International, January 31.
Wrappe, Steven C., Kerwin Chung, Richard J, McAlonan Jr., Gary Zed, John Oatway and Sandra M. Goldberg. (2004) “Side by Side Comparison of APA Procedures: The United States and Canada.” Tax Notes International, December 20, 2004.
Wrappe, Steven C., Ryan Chang and Wei Shu. (2005) “Side by Side Comparison of APA Procedures: The United States and China.” Tax Notes International, February 28, 2005, PP.809-841.
Wrappe, Steven C. and Kerwin Chung (United States); Paul Riley and David Letos. (2005) “Side by Side Comparison of APA Procedures: The United States and Australia.” Tax Notes International, May 30.
Wrappe, Steven C., Ron Haigh and Daniel O’Mahony. (2005) “Side by Side Comparison of APA Procedures: The United States and the United Kingdom.” Tax Notes International, August 31, 2005.
Wrappe, Steven C., Heinz-Klaus Kroppen, Dave Lewis, Ronald Haigh and Ricardo Gonzalez Orta. (2005) “Side by Side Comparison of APA Procedures: The United States and the OECD.” Tax Notes International, July 4, 2005.
Wrappe, Steven C., Luis Coronado and Ricardo Gonzalez Orta. (2005) “Side by Side Comparison of APA Procedures: The United States and Mexico.” Tax Notes International, April 25, 2005.
Wrappe, Steven C., Richard J. McAlonan, Jr. and Gianmarco Monsellato. (2005) “Side by Side Comparison of APA Procedures: The United States and France.” Tax Notes International, March 28, 2005.
Wrappe, Steve, Kerwin Chung, Richard McAlonan and Alexey Manasuev. (2006) “New IRS APA Rev. Proc. Substantially Raises User Fees.” The Arm’s Length Standard, Deloitte.
Xu, Qin. (2005). “China New Advance Agreement Procedure.” International Transfer Pricing Journal, IBFD, March/April 2005.
Yeo, Dong Jun, Stephan Moller, Taeyeon Nam, Kim & Chang. (2004). “Korea-Transfer pricing in Korea: the APA experience.” International Tax Review, September 2004.