Results 291 to 300 of about 4,696,826 (333)
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Transfer pricing, earnings management and tax avoidance of firms in Ghana
Journal of Financial Crime, 2019Purpose This paper aims to investigate how transfer pricing (TP) and earnings management affect tax avoidance of firms in Ghana. Design/methodology/approach The authors use a panel data set from 2008 to 2015 to further shed light on transfer pricing ...
M. Amidu +2 more
semanticscholar +1 more source
2015
The predominant model of tax induced transfer pricing is based on the assumption that profit shifting is due to insufficient enforcement. However, evidence shows that the firms responsible for most profit shifting are also among the most frequently audited.
Becker, Johannes, Davies, Ronald B.
openaire +2 more sources
The predominant model of tax induced transfer pricing is based on the assumption that profit shifting is due to insufficient enforcement. However, evidence shows that the firms responsible for most profit shifting are also among the most frequently audited.
Becker, Johannes, Davies, Ronald B.
openaire +2 more sources
The impact of countries' transfer pricing rules on profit shifting
, 2020PurposeThis study investigates the impact of different transfer pricing rules on tax-induced profit shifting. Existing studies create different enforcement rankings of countries based on specific transfer pricing provisions on the assumption that larger ...
Alex A. T. Rathke, A. Rezende, C. Watrin
semanticscholar +1 more source
Production and operations management, 2019
We consider an integrated multinational firm (MNF) who produces a product in a low‐tax country and sells it in a high‐tax country. The global firm faces the decision of whether to sell the product (and at what price) to an external rival in the retail ...
V. Hsu, Wenqiang Xiao, Jiayan Xu
semanticscholar +1 more source
We consider an integrated multinational firm (MNF) who produces a product in a low‐tax country and sells it in a high‐tax country. The global firm faces the decision of whether to sell the product (and at what price) to an external rival in the retail ...
V. Hsu, Wenqiang Xiao, Jiayan Xu
semanticscholar +1 more source
What do we know about transfer pricing? Insights from bibliometric analysis
, 2021Satish Kumar +4 more
semanticscholar +1 more source
Controllers Magazine, 2000
The article summarizes the business relevance of transfer pricing from an operational and fiscal perspective. This article is parrt 1 of the contribution on transfer pricing.
Huijbregtse, S.B., Steens, H.B.A.
openaire +1 more source
The article summarizes the business relevance of transfer pricing from an operational and fiscal perspective. This article is parrt 1 of the contribution on transfer pricing.
Huijbregtse, S.B., Steens, H.B.A.
openaire +1 more source
Transforming heat transfer with thermal metamaterials and devices
Nature Reviews Materials, 2021Ying Li, Wei Li, Tiancheng Han
exaly