Mpofu, Favourate Y. Sebele; Mashiri, Eukeria; Schwartz, … - In: Cogent business & management 8 (2021) 1, pp. 1-25
The abuse of transfer pricing by multinational enterprises (MNEs) is a topical issue the world over. Abusive transfer pricing results in the erosion of tax bases and profit shifting from countries with high tax rates to those with lower tax rates, thus enabling tax avoidance and evasion....
