Firms can purchase innovation results to improve their technology. In this context, the key to transfer success is reasonably priced innovation results. Considering the match between innovation results and firm technology, this study analyzes the nonlinear improvement effect of innovation...

Purpose - For many global firms and corporate oligopolies, transfer pricing is essential. The transfer pricing literature as it is currently written is succinctly summarized in this study. The authors offer a thorough analysis of transfer pricing research in this study. This review sheds light...

Internationalisation of Companies - From Geopolitics to Geo-accounting -- Opportunities to Attract Foreign Direct Investments by Leveraging Financial Accounting Information -- Financial Reporting Framework in Emerging Economies – BRICS -- Accounting and Tax Policies Applied to Transfer Pricing...

The OECD has promoted the adoption of internationally standardized transfer pricing rules to curb profit shifting for tax avoidance by multinational firms. Bustos et al. (2023) analyzed a large reform in Chile based on these OECD standards and found that it led to a surge in tax advisory...

As part of an increased openness to international investment and the resulting need to address international tax issues, the Kingdom of Saudi Arabia (KSA) recently adopted transfer pricing regulations consistent with global norms. Due to the newness of these regulations in the KSA tax system and...

Intangible assets are intrinsically difficult to evaluate and compare, and this is a major source of their differential value. Due to their immaterial nature, they are frequently negotiated within multinational groups, so becoming sensitive to transfer pricing issues. OECD guidelines address the...

In the context of BEPS Action Plans 8, 9, 10 and 13, related to Transfer Pricing Policy and Documentation, we present an analysis on its interactions with the existing anti-avoidance and protection rules to prevent base erosion currently in force. Brazil is a country that has always presented...

Like so many other businesses, the insurance industry has "gone global." In addition, the industry's biggest clients are also "globalizing," requiring more commercial insurance for foreign projects and more life and health coverage for a worldwide workforce. Transfer prices for services rendered...