Search Results - subject:"Transfer pricing"

Transfer pricing and investment - how OECD transfer pricing rules affect investment decisions

Nielsen, Søren Bo; Schindler, Dirk; Schjelderup, Guttorm - 2025

We study how the OECD transfer pricing guidelines aimed at curbing tax-motivated transfer pricing practices affect … investment incentives. Our theoretical model integrates the different OECD's transfer pricing methods into the tax planning cost …. When the transfer pricing method used emphasizes the choice of transfer price over the choice of the quantity of the …

Persistent link: https://www.econbiz.de/10015402021

Compliance with Base Erosion and Profit Shifting Action 13 : insights from tax consultants and tax officials

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 … exchange of information with tax authorities. Interviewing senior-level transfer pricing advisors and tax officials, we …

Persistent link: https://www.econbiz.de/10015410546

Transfer Pricing and Investment - How OECD Transfer Pricing Rules Affect Investment Decisions

Nielsen, Søren Bo; Schindler, Dirk; Schjelderup, Guttorm - 2025

Persistent link: https://www.econbiz.de/10015419073

Transfer pricing audit challenges and dispute resolution effectiveness in developing countries with specific focus on Zimbabwe

Sebele-Mpofu, Favourate Yelesedzani; Mashiri, Eukeria; … - In: Accounting, Economics, and Law : AEL ; a convivium 15 (2025) 2, pp. 223-269

Persistent link: https://www.econbiz.de/10015436084

Implementation of advance pricing agreements : the case for low- and lower- middle-income countries

Ongore, Mary; Musibi, Prisca - 2025

Persistent link: https://www.econbiz.de/10015423488

Conceptualising the behaviour of MNEs, tax authorities and tax consultants in respect of transfer pricing practices : a three-layer analysis

Wealth, Eukeria; Smulders, Sharon A.; Mpofu, Favourate Y. - In: Accounting, Economics, and Law : AEL ; a convivium 15 (2025) 2, pp. 155-184

Persistent link: https://www.econbiz.de/10015435868

Profit shifting by multinational corporations : evidence from transaction-level data in Nigeria

Gabanatlhong, Bathusi; Garcia-Bernardo, Javier; Iyika, … - 2024

Persistent link: https://www.econbiz.de/10015191330

The factor of war as a threat to sustainable development and a challenge for corporate social responsibility

Korol, Svitlana; Sobchuk, Olena; Bielova, Olena; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 25 (2024) 2, pp. 563-573

The purpose of the study is to analyze the practice of involving multinational companies in achieving the Sustainable Development Goals (SDGs), in general, and the response to SDG 16 "Peace, Justice and Strong Institutions". The research methodology involves a comparative analysis of the...

Persistent link: https://www.econbiz.de/10015188487

On the dynamics between local and international tax planning in multinational corporations

Beuselinck, Christof; Pierk, Jochen - In: Review of accounting studies 29 (2024) 1, pp. 852-888

Persistent link: https://www.econbiz.de/10015127486

A study of cross-border profit shifting channels : evidence from Australia

Tran, Alfred V.; Xu, Wanmeng - In: Accounting and finance 64 (2024) 1, pp. 869-901

Persistent link: https://www.econbiz.de/10014540217