This paper is devoted to an analysis of the recently promoted OECD/G20 reform and its potential effects on international taxation. Over the years, the efforts that the OECD and the European Commission had directed towards the development of an efficient international taxation system have been...

The greatest threat to a comprehensive tax regime in Africa is the tax planning strategy of multinationals operating within the continent, specifically the transfer pricing strategy of Multinationals. This strategy has been deployed by multinationals operating across the globe, and particularly...

The study considers transfer pricing in the system of formation of agro-product clusters. The system of transfer pricing in the formation of agro-product clusters for the development of the agro-food sphere actualized the model that accelerates the investment development of agricultural...

Profit shifting by multinational corporations is thought to reduce tax revenue around the world. While transfer pricing regulations are meant to curtail profit shifting, there have been rising concerns that a sophisticated tax advisory industry can limit their effectiveness. This paper provides...

The study evaluates the direct and moderating influence of Country-by-Country Reporting (CbCR) regulation in deterring corporate tax avoidance of multinational corporation listed in Indonesia Stock Exchange. The Indonesian CbCR stated in the regulations enacted by government of Indonesia namely...

Transfer prices (TP) are charged for products or services exchanged between units within a decentralized organization. A vast body of literature from three very different academic disciplines (legal, management and economics) is concerned with the topic of Transfer Pricing. Their perspectives as...

Countries around the world have, over recent years, introduced transfer pricing regulations to constrain multinational profit shifting from high-tax to lower-tax affiliates through strategic mis-pricing of intra-firm trade. In this paper, we rely on rich administrative firm-level trade data for...