Transfer pricing and corporate social responsibility: arguments, views and agenda
Sign Up to like & getrecommendations! Published in 2019 at "Mineral Economics"
DOI: 10.1007/s13563-019-00195-2
Abstract: The central thesis of the paper is that Multinational Companies (MNC) should invest in the use of “soft” methods (socially responsible behavior) to mitigate costs in society accrued due to use of “hardcore” tax evasion… read more here.
Keywords: transfer pricing; transfer mispricing; social responsibility; corporate social ... See more keywords
Nigeria's Income Tax (Transfer Pricing) Regulations 2018: Conceptualizing the Elephant and “Plucking the Goose”
Sign Up to like & getrecommendations! Published in 2020 at "Journal of African Law"
DOI: 10.1017/s0021855320000108
Abstract: Abstract In 2015, the OECD gave the world a template to address base erosion and profit shifting and ensure that profit is taxed in the jurisdiction of value addition and / or where economic activities… read more here.
Keywords: nigeria income; transfer; transfer pricing; income tax ... See more keywords
Cost-based transfer pricing with the existence of a direct channel in an integrated supply chain
Sign Up to like & getrecommendations! Published in 2021 at "Journal of Modelling in Management"
DOI: 10.1108/jm2-08-2020-0218
Abstract: Purpose This study aims to analytically explore the economic role of transfer pricing in a vertically integrated supply chain with a direct channel, specifically when it uses cost-based transfer prices, as is frequently observed in… read more here.
Keywords: transfer pricing; cost; pricing; supply chain ... See more keywords
The Impact of Tax and Transfer Pricing on a Multinational Firm's Strategic Decision of Selling to a Rival
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DOI: 10.1111/poms.13050
Abstract: We consider an integrated multinational firm (MNF) who produces a product in a low-tax country and sells it in a high-tax country. The global firm faces the decision of whether to sell the product (and… read more here.
Keywords: firm; transfer pricing; decision selling; multinational firm ... See more keywords
Transfer Pricing and Income Shifting: Concepts, Pitfalls, and a Vision of the Future
Sign Up to like & getrecommendations! Published in 2025 at "Accounting Horizons"
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
A Risk Management Strategy under Transfer Pricing for Multi-National Supply Chain along the Belt and Road Initiative
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DOI: 10.3390/su16177656
Abstract: The “Belt and Road Initiative” (BRI) drives international trade more and more frequently, making exchange rates and taxes unavoidable issues for multi-national companies. Thus, exchange risk uncertainty and tax saving planning should be considered in… read more here.
Keywords: exchange rate; risk; transfer pricing; strategy ... See more keywords
TRANSFER PRICING OF INNOVATION CONSIDERING MATCHES BETWEEN INNOVATION AND TECHNOLOGY IN FIRMS
Sign Up to like & getrecommendations! Published in 2023 at "Journal of Business Economics and Management"
DOI: 10.3846/jbem.2023.18852
Abstract: 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… read more here.
Keywords: transfer pricing; technology; innovation; pricing innovation ... See more keywords
Manipulation of transfer prices by multi-national companies in Nigeria
Sign Up to like & getrecommendations! Published in 2023 at "South African Journal of Economic and Management Sciences"
DOI: 10.4102/sajems.v26i1.4657
Abstract: Background: Transfer pricing manipulation diminishes revenue generation by the host countries. The results of the investigations in the literature show divergence to the extent of the impact of transfer pricing on economic growth in both… read more here.
Keywords: transfer pricing; multi national; transfer; economic growth ... See more keywords
The effect of practicing transfer pricing and financial performance: Evidence from multinational corporations in the UAE
Sign Up to like & getrecommendations! Published in 2024 at "Asian Economic and Financial Review"
DOI: 10.55493/5002.v14i10.5200
Abstract: This research aimed to determine if the financial performance of multinational firms in the United Arab Emirates (UAE) and the appraisal of transfer pricing are significantly correlated. The firms’ financial statements from 2012 to 2022… read more here.
Keywords: financial performance; performance; research; transfer pricing ... See more keywords