Roggeman, Annelies; Aro-Sati, Leila; Verleyen, Isabelle - In: European research on management and business economics 31 (2025) 1, pp. 1-12
To combat firms exploiting transfer pricing as a tool for tax avoidance, the Organisation for Economic Co-operation and Development (OECD) introduced the Base Erosion and Profit Shifting Action 13 (BEPS 13), enhancing tax transparency and the exchange of information with tax authorities....
