Transfer Pricing and Income Shifting: Concepts, Pitfalls, and a Vision of the Future
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DOI: 10.2308/horizons-2025-127
Abstract: Transfer pricing is a fundamental tool of multinational tax planning, but the outcomes of transfer pricing affect more than just tax professionals. The purpose of this perspectives article is to provide a layperson’s understanding of… read more here.
Keywords: future transfer; pricing income; transfer; transfer pricing ... See more keywords