Select Publications
Dr. Rosenthal King, the founder of Beecher Consulting, has published extensively
in the field of transfer pricing.
“Taxing Platform Businesses with Highly Digitized Business Models”, Tax Notes International, June 11, 2018.
“Rethinking the Border Adjustment Tax: The Role of Intra-Group Trade”, BNA Tax Management International Journal, October 6, 2017.
"The Case Against the Income Method" (with C. Fanaroff), Tax Notes, January 18, 2010.
Transfer Pricing and Corporate Taxation: Problems, Practical Implications and Proposed Solutions. Boston, Massachusetts: Springer-Verlag, 2009.
"The Valuation of an Assembled Workforce Intangible," in Contractor, Farok J., ed., The Valuation of Intangible Assets in Global Operations. Westport CT and London: Quorum Books, 2001.
"The Role of Economic Analysis in Transfer Pricing," in Lowell, Cym H. et. al., International Transfer Pricing. New York: Warren, Gorham & Lamont, Inc., 1994; 1997.
"Taxonomy of Pricing Problems Involving Intangibles and Their Treatment under the Old and New Section 482 Regulations" (with S. Newman), Tax Notes International, December 12, 1994.
"The Effect of the Final Transfer Pricing Regulations on the Multinational Group" (with S. Ruchelman), Financial Times World Tax Reports, August 1994.
Transfer Pricing and Valuation in Corporate Taxation: Federal Legislation vs. Administrative Practice, Boston, Massachusetts; Dordrecht, The Netherlands; and London, England: Kluwer Academic Publishers, 1994.
"Is the Section 482 Periodic Adjustment Requirement Really Arm's Length? Evidence from Arm's Length Long Term Contracts." Tax Notes International, 11 April 1994.
"Conceptual and Practical Problems with the Proposed Section 482 Regulations," Tax Management Transfer Pricing Report, May 27, 1992.
"An Economist's View of Intangibles Transfers," Foreign Investment in the U.S.: News and Analysis, April 1992.
"The Section 482 White Paper and the Proposed Regulations: A Comparison of Key Provisions," Tax Notes International, February 17, 1992