While much of the empirical accounting literature suggests that, if differences do exist, Big Four employees are more ethical than non-Big Four employees, this trend has not been evident in the recent media coverage of Big Four tax practitioners acting for multinationals accused of aggressive...

This paper investigates the factors that lead to tax aggression among tax preparers in South Africa. While much has been written on the factors influencing taxpayer propensity towards avoidance and evasion, relatively little work has been done to understand the role of the preparers of tax...

This paper examines the issue of transfer pricing with particular reference to Japanese multinational companies against the background of recent press reports alleging the misuse of this pricing mechanism to locate artificially group profits in countries where a tax advantage may be obtained....

This paper forms one of a series examining aspects of transfer pricing from a Japanese perspective. In earlier work the authors examined prevalent allegations that global companies, especially Japanese multinationals, operated transfer pricing policies to the deliberate disadvantage of host...

This paper examines the difficulties facing tax authorities in valuing cross-border flows from a transactions based analysis, in conditions where intangibles and services are important and where the multinational firm concerned is operating a system in which group-wide economic functions...