This article highlights key points discussed during the fifth Global Transfer Pricing Conference, “Transfer Pricing Developments around the World 2020”, organized by the Transfer Pricing Center at WU Vienna University of Economics and Business, Institute for Austrian and International Tax...

This article addresses some of the fundamental issues behind the current international tax policy debate on transfer pricing, espousing the perspective of the "emerging world". Despite many calls to fundamental reform and the reconsideration of some of its corollaries in the wake of the BEPS...

Corporate tax avoidance is an act aiming at reducing tax amount liable to the government, which is expected to raise firm value. However, agency theory postulates that opportunistic managers can lower tax liabilities through the arrangement of complex transactions, enabling them to shirk or...

Transfer Pricing Developments Around the World 2022' presents the most recent developments around the world in the area of transfer pricing. Intensive work on transfer pricing, one of the most relevant and challenging topics in the international tax environment, continues to increase worldwide...