Conceptualising the behaviour of MNEs, tax authorities and tax consultants in respect of transfer pricing practices : a three-layer analysis
Eukeria Wealth, Sharon A. Smulders and Favourate Y. Mpofu
| Year of publication: |
2025
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| Authors: | Wealth, Eukeria ; Smulders, Sharon A. ; Mpofu, Favourate Y. |
| Published in: |
Accounting, Economics, and Law : AEL ; a convivium. - Berlin : De Gruyter, ISSN 2152-2820, ZDB-ID 2629308-0. - Vol. 15.2025, 2, p. 155-184
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| Subject: | impression management | MNEs | tax avoidance | transfer pricing | Verrechnungspreis | Transfer pricing | Multinationales Unternehmen | Transnational corporation | Steuervermeidung | Tax avoidance | Unternehmensbesteuerung | Corporate taxation | Internationales Steuerrecht | International tax law |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1515/ael-2022-0036 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015435868