Relevant bibliographies by topics / Transfer pricing; tax avoidance

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Transfer pricing; tax avoidance'

Author: Grafiati
Published: 24 April 2022
Last updated: 30 July 2025

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Journal articles on the topic "Transfer pricing; tax avoidance"

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Niu, Yunhe. "Regulatory Issues and Recommendations on Transfer Pricing Tax Avoidance by Multinational Corporations." Highlights in Business, Economics and Management 16 (August 2, 2023): 401–6. http://dx.doi.org/10.54097/hbem.v16i.10606.

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In recent years, with the continuous development of the global economy, multinational corporations allocate resources in various ways to reduce the overall tax burden of the group to achieve the business goal of profit maximization. The transfer pricing method is one of the most common international tax avoidances means used by multinational corporations. Although transfer pricing tax avoidance does not constitute an illegal act in form, in substance, it causes serious capital loss in the host country and infringes on the tax sovereignty of the host country. However, there are still many resea
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Illahi, Ilham, Nini Sumarni, and Zikrawahyuni Maiza. "Transfer pricing and tax avoidance: Moderating role of audit quality." JIFA (Journal of Islamic Finance and Accounting) 5, no. 2 (2023): 89–97. http://dx.doi.org/10.22515/jifa.v5i2.6537.

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Transfer pricing can confer advantages to companies, such as enhancing their business competitiveness and facilitating internal fund transfers. However, in practical application, companies also exploit transfer pricing for the purpose of tax avoidance, aiming to minimize their tax liabilities. Consequently, this practice has been observed to have adverse implications for the state, specifically in terms of reduced tax revenue. To explore the impact of transfer pricing on tax avoidance, researchers undertook an empirical examination. They introduced the variable of audit quality as a moderator
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Kurniawan, Muhammad Agus. "Pengaruh Transfer Pricing dan Kepemilikan Asing Terhadap Tax Avoidance Dengan Intensitas Modal Sebagai Variabel Moderasi." Indonesian Journal of Management Studies 2, no. 3 (2024): 44–45. http://dx.doi.org/10.53769/ijms.v2i3.377.

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Penelitian ini bertujuan untuk menganalisis dan memberi bukti empiris pengaruh transfer pricing terhadap tax avoidance; pengaruh kepemilikan asing terhadap tax avoidance; transfer pricing dan kepemilikan asing terhadap tax avoidance; intensitas modal memoderasi pengaruh transfer pricing terhadap tax avoidance; intensitas modal memoderasi pengaruh kepemilikan asing terhadap tax avoidance. Jenis penelitian menggunakan kuantitatif, dengan metode asosiatif. Sumber data menggunakan data sekunder, berupa laporan keuangan perusahaan. Populasi penelitian ini yaitu perusahaan sektor property dan real e
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Putra, Rio Johan, and Amalia Astani Rizkillah. "The Effect of Bonus Mechanisms, Good Corporate Governance on Transfer Princing with Tax Avoidance as Moderating." International Journal of Industrial Management 14, no. 1 (2022): 543–57. http://dx.doi.org/10.15282/ijim.14.1.2022.7495.

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The purpose of this study is to examine the effect of the bonus mechanism, good corporate governance on transfer pricing with tax avoidance as a moderating variable. The research method used is quantitative with data collection through the official website of the Indonesian Stock Exchange (IDX) or the Indonesian Stock Exchange (IDX). The sampling method used is purposive sampling in which the determination of the sample is based on certain criteria. The results of the sample obtained were 10 companies in the food and beverage sub-sector listed on the Indonesian stock exchange in 2016 – 2020. T
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Anisa, Hardianingrum, and Arief Sudaryono Eko. "Environmental Uncertainty in The Effect of Transfer Pricing on Tax Avoidance." Journal of Economics, Finance and Management Studies 07, no. 01 (2024): 268–76. https://doi.org/10.5281/zenodo.10521354.

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One of the tax avoidance schemes undertaken by companies, especially multinational companies, is transfer pricing. Transfer pricing decisions in tax avoidance can depend on environmental uncertainty. This research analyzes the effect of transfer pricing on tax avoidance and environmental uncertainty as moderating variables in multinational companies. Secondary data from annual reports or financial statements are used as sample data. The sample used is 195 from 39 firms that appropriate the criteria of 113 companies on the Indonesia Stock Exchange (BEI) during 2018-2022 in the non-cyclical cons
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Nugroho, Wawan Cahyo. "Peran Kualitas Audit pada pengaruh Transfer Pricing dan Capital Intensity terhadap Tax Avoidance." E-Jurnal Akuntansi 32, no. 6 (2022): 1578. http://dx.doi.org/10.24843/eja.2022.v32.i06.p14.

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This study aims to examine the effect of transfer pricing and capital intensity on tax avoidance with audit quality as a moderating variable. This study uses a sample of 588 companies listed on the IDX in 2015-2020. Technical data analysts use Moderated Regression Analysis (MRA). The results of the study show that transfer pricing has no effect on tax avoidance. Capital intensity has a negative effect on tax avoidance. Audit quality is not able to moderate transfer pricing on tax avoidance. Audit quality strengthens the relationship between capital intensity and tax avoidance.
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Siswanti, Senia Tri, Abi Suryono, Marsuking Marsuking, and Meutia Laily. "Pengaruh Komite Audit, Transfer Pricing, Profitabilitas, dan Sales Growth Terhadap Penghindaran Pajak (Tax Avoidance)." BanKu: Jurnal Perbankan dan Keuangan 5, no. 1 (2024): 1–14. http://dx.doi.org/10.37058/banku.v5i1.10104.

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ABSTRACTTax is an obligation that must be paid by the Company to support the implementation of National Development and Community Welfare, but it is not uncommon for companies to practice tax avoidance, because taxes can reduce company income. This study aims to scientifically examine the effect of the Audit Committee, Transfer Pricing, Profitability, and Sales Growth on Tax Avoidance in Manufacturing Sector Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This type of research uses quantitative research, and the research design is causal associative. The research pop
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Dansen Yino and Ngadiman. "Transfer Pricing, Capital Intensity dan Leverage Diproyeksikan Mampu Mempengaruhi Tax Avoidance." Jurnal Ekonomi 30, no. 1 (2025): 130–52. https://doi.org/10.24912/je.v30i1.2941.

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Abstrak: Tujuan penelitian ini adalah untuk memberikan bukti mengenai pengaruh transfer pricing, capital intensity dan leverage terhadap tax avoidance pada perusahaan sub sektor pertambangan batubara yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021 – 2023. Penelitian ini menggunakan lima puluh satu sampel perusahaan dengan metode purposive sampling, menggunakan data sekunder berupa laporan keuangan dan pengolahan data menggunakan software EViews 13. Hasil penelitian menunjukkan bahwa transfer pricing tidak berpengaruh terhadap tax avoidance, capital intensity berpengaruh positif terha
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Rahmadhani, Givania, and Hexana Sri Lastanti. "Pengaruh Thin Capitalization dan Transfer Pricing Terhadap Tax Avoidance Dengan Kepemilikan Institusional sebagai Variabel Moderasi." Journal of Tax and Business 5, no. 1 (2024): 35–47. https://doi.org/10.55336/jpb.v5i1.157.

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Penelitian ini bertujuan untuk menguji pengaruh thin capitalization dan transfer pricing dengan kepemilikan institusional sebagai moderasi terhadap tax avoidance. Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020 - 2022. Variabel dependen yaitu tax avoidance dan variabel independen adalah thin capitalization dan transfer pricing. Variabel moderasi yaitu kepemilikan institusional. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Hasil penelitian ini menunjukan bahwa thin capitalization berpen
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Panjalusman, Paskalis A., Erik Nugraha, and Audita Setiawan. "PENGARUH TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK." JURNAL PENDIDIKAN AKUNTANSI & KEUANGAN 6, no. 2 (2018): 105. http://dx.doi.org/10.17509/jpak.v6i2.15916.

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AbstractThis study aims to examine the effect of transfer pricing on tax avoidance. The independent variable used in this study is transfer pricing. While the dependent variable used in this study is tax avoidance, which is measured using the effective tax rate (GAAP-ETR). The population in this study amounted to 15 multinational manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2017 period. Determination of research samples using purposive sampling method and obtained a sample of 9 multinational manufacturing companies based on certain criteria. The r
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Dissertations / Theses on the topic "Transfer pricing; tax avoidance"

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Arafat, Md Yeasin. "Transfer pricing and it's use for tax avoidance by corporations." Thesis, Umeå universitet, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-184680.

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Reineke, Rebecca, and Katrin Weiskirchner-Merten. "Transfer Pricing and Location Choice of Intangibles Spillover and Tax Avoidance through Profit Shifting." WU Vienna University of Economics and Business, Universität Wien, 2018. http://epub.wu.ac.at/6784/1/SSRN%2Did3314732.pdf.

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Large multinational companies are regularly suspected of using transfer pricing of intangibles to shift profits from high- to low-tax jurisdictions. We study the optimal transfer prices while endogenizing the location choice of intangibles and considering spillovers. In line with the initial intuition, we find that multinationals locate their intangibles in low-tax jurisdictions and deploy royalty flows to minimize tax payments. However, if multinationals face a trade-off between tax minimization and efficient spillover internalization, the so-called "home bias" might occur. Then, for a
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Villanueva, Gutiérrez Walker. "Aggressive Tax Planning, the new paradigm of the transfer pricing rule and the avoidance in the Tax Code." IUS ET VERITAS, 2017. http://repositorio.pucp.edu.pe/index/handle/123456789/123689.

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In this paper, the author analyzes the problematic of the aggressive tax planning, due to the lack of coherence between the tax rules of the different States and indicates the way in which the transfer pricing rule should be applied. Also, he analyzes the regulation of the anti-avoidance provision in the Tax Code and criticizes how the Supreme Court applies this anti-avoidance provision and the reasoning of the Tax Court to derive legal effects based on the economic content.<br>En el presente artículo, el autor analiza la problemática de la planificación fiscal agresiva, debido a la falta de c
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Koop, Nico. "The battle between multinaional sic] tax avoidance and corporate competitiveness." Honors in the Major Thesis, University of Central Florida, 2011. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/452.

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In the past decade, there has been a significant decrease in US corporate tax revenues. Multinational companies have been employing several different techniques of tax avoidance to get around paying corporate taxes. Tax avoidance is used by any large multinational corporation for a variety of reasons. The US has one of the highest corporate tax rates in the world and is seeing many companies relocate their operations abroad to lower their tax expenses. The different methods of tax avoidance are discussed in this thesis, as well as the different reasons behind their use. To understand how compa
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Nyah, Z. A. "Transfer pricing in the oil industry : improving tax anti-avoidance regimes in the Gulf Of Guinea." Thesis, University of Dundee, 2016. https://discovery.dundee.ac.uk/en/studentTheses/537a942b-a019-425a-b5df-0886e2b6a76f.

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Sykes, Justin. "The Trouble With Transfer Pricing, and How to Fix It." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/963.

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Many multinational firms, notably Apple Inc., have engaged in increasingly aggressive tax planning strategies which shift billions of dollars overseas. This paper examines the problem through a case study of Apple, concluding that while many loopholes are utilized, aggressive transfer pricing of intangible assets is the root of the problem. Several solutions are examined before concluding that the best solution is a partial elimination of deferral in the form of a minimum payout share.
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Damon, Dylan Democrat. "Defending the Arm’s Length Principle: A contemporary appraisal of the arm’s length principle as the allocation rule for the transfer pricing of intangibles to solve the base erosion and profit shifting (BEPS) problem." Thesis, The University of Sydney, 2022. https://hdl.handle.net/2123/29268.

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The arm’s length principle has been the allocation rule for income between associated enterprises for the better part of the last century. However, in view of the Base Erosion and Profit Shifting (BEPS) policy agenda and challenges arising from the taxation of the digital economy, its relevance is increasingly being questioned. The thesis examines the arm's length principle through the lens of intangible assets, which raise complex and difficult valuation issues in contemporary business models. It argues that the current application of the arm’s length principle is not consistent with the bus
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Baluchová, Daniela. "Analýza nástrojov finančného riadenia transnacionálnych korporácií so zameraním na problematiku transferových cen." Doctoral thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-264139.

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Transfer pricing plays a crucial role in the financial management of TNC as it significantly influences revenues and costs allocation among affiliates of TNC that are located in countries with different tax regimes, interest rates, political situation and economic environment. Recently, transfer pricing is scrutinized in respect of tax minimisation strategies adopted by TNC which raises various conflicts of interest with tax authorities in some countries of their presence. The main objective of the dissertation thesis is to provide a comprehensive empirical study on international transfer pric
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Košťáková, Eliška. "Daňové úniky a transferové ceny." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-206176.

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The aim of the diploma thesis is to answer the question of where is the line between tax evasion, tax avoidance and tax fraud. Furthermore to characterize methods of measurement tax evasion and introduced actions against tax evasion and tax avoidance at the national and international level. This aim is achieved through analytical and synthetic methods used from the first to third chapter of the diploma thesis. The main goal of diploma thesis is to use external sources of information to determining transfer pricing methods in small economic models. To achieve this goal is at first step explain
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Dohlmar, Erik, and Eric Giner. "BEPS Action 8 : Finns förutsättningar för att de angivna målen uppfylls?" Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-26621.

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BEPS är ett projekt påkallat av G20 som bedrivs i OECD:s regi. Projektet syftar till att förhindra erosion av nationers skattebaser, på grund av upplägg där vinster genom koncerninterna transaktioner flyttas till länder med låg beskattning. Denna uppsats behandlar specifikt BEPS action 8, vilken rör interprissättning av immateriella tillgångar. Syftet med uppsatsen är att utreda om OECD:s rapport angående BEPS action 8 ger förutsättningarna för att uppfylla, de i rapporten angivna målen, samt vilka problem som kan påverka måluppfyllelsen. Målet med BEPS action 8 är att se till att internprissä
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Books on the topic "Transfer pricing; tax avoidance"

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Bartelsman, Eric J. Why pay more?: Corporate tax avoidance through transfer pricing in OECD countries. Centre for Economic Policy Research, 2000.

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Robert, Feinschreiber, ed. Transfer pricing handbook. 3rd ed. J. Wiley & Sons, 2001.

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Carmine, Rotondaro, Rienstra John G, Hamaekers Hubert, Collins Maurice H, Comello Wilhelmina A, and International Bureau of Fiscal Documentation., eds. The tax treatment of transfer pricing. International Bureau of Fiscal Documentation, 1987.

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Office, General Accounting. Information on transfer pricing. The Office, 1994.

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Office, General Accounting. Information on transfer pricing. The Office, 1994.

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United States. General Accounting Office. General Government Division, ed. Information on transfer pricing. The Office, 1994.

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Lowell, Cym H. Transfer pricing strategies. WG & L, Thomson Reuters, 2010.

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Lowell, Cym H. Transfer pricing strategies. WG & L, Thomson Reuters, 2010.

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Lowell, Cym H. Transfer pricing strategies. WG & L, Thomson Reuters, 2010.

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Elitzur, Ramy. Transfer pricing rules and corporate tax competition. University of Toronto, Department of Economics and Institute for Policy Analysis, 1994.

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Book chapters on the topic "Transfer pricing; tax avoidance"

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Vet, Cassandra, Danny Cassimon, and Anne Van de Vijver. "Getting the Short End of the Stick: Power Relations and Their Distributive Outcomes for Lower-Income Countries in Transfer Pricing Governance." In Taxation, International Cooperation and the 2030 Sustainable Development Agenda. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_1.

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AbstractIt is widely recognized that international corporate taxation holds a distributional bias toward advanced economies and that developing countries only play a marginal role in tax governance-making. Yet, it is the ambition of both the G20 and the Organisation for Economic Co-operation and Development (OECD) to integrate developing countries in the BEPS Inclusive Framework. The Base Erosion and Profit Shifting (BEPS) action is the latest global initiative to update the international framework of corporate taxation and curb corporate tax avoidance. On one hand, the integration for develop
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Li, Jian, and Alan Paisey. "Tax Haven Victim." In Transfer Pricing in China. Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-7689-4_13.

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Riccardi, Lorenzo. "Audit and Transfer Pricing Policies." In Vietnam Tax Guide. Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-02138-6_5.

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Li, Jian, and Alan Paisey. "International Tax Risks and Chinese Enterprises." In Transfer Pricing in China. Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-7689-4_8.

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Riccardi, Lorenzo. "Transfer Pricing Policies in China." In Chinese Tax Law and International Treaties. Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-00275-0_7.

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Li, Jian, and Alan Paisey. "Tax Monitoring in China." In International Transfer Pricing in Asia Pacific. Palgrave Macmillan UK, 2005. http://dx.doi.org/10.1057/9780230511606_14.

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Jansen, Thomas. "Withholding Tax Aspects of License Models." In Intangibles in the World of Transfer Pricing. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-319-73332-6_43.

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Bilitewski, Andrea, and Mark Heinemann. "IP from an M&A Tax Perspective." In Intangibles in the World of Transfer Pricing. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-319-73332-6_45.

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Hiemann, Moritz, and Stefan Reichelstein. "Transfer Pricing in Multinational Corporations: An Integrated Management- and Tax Perspective." In Fundamentals of International Transfer Pricing in Law and Economics. Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-25980-7_1.

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Asalam, A. G., and M. Mulyaningrum. "The effect of tax, profitability and bonus mechanism on transfer pricing." In Acceleration of Digital Innovation & Technology towards Society 5.0. Routledge, 2022. http://dx.doi.org/10.1201/9781003222927-65.

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Conference papers on the topic "Transfer pricing; tax avoidance"

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Putri, Vidiyanna Rizal. "Transfer Pricing, Firm Financial Characteristics and Tax Avoidance Relationship." In International Conference in Technology, Humanities and Management. European Publisher, 2023. http://dx.doi.org/10.15405/epsbs.2023.11.22.

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Guo, Xianlin, and Chen Huang. "On the Legal System of Transfer Pricing Anti-tax Avoidance." In Proceedings of the 2018 International Conference on Economics, Business, Management and Corporate Social Responsibility (EBMCSR 2018). Atlantis Press, 2018. http://dx.doi.org/10.2991/ebmcsr-18.2018.31.

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"Transfer Pricing, A Tax Avoidance Tool (A Review of Literature)." In 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting. Galaxy Science, 2021. http://dx.doi.org/10.11594/nstp.2021.1044.

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Sartika, Dewi, Muji Gunarto, Feliantika Wijayanti, Sukurniati Sukurniati, and Yolan Saparingga. "Analysis of Financial Distress on Tax Avoidance Mediated by Transfer Pricing." In 14th International Conference on Industrial Engineering and Operations Management. IEOM Society International, 2024. http://dx.doi.org/10.46254/an14.20240563.

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Lazos, Grigorios, Stylianos Kafestidis, Sofia Kourtesi, and Michail Pazarskis. "The effects of transactions between related parties on the financial statements of multinational corporations, from an accounting and tax point of view." In Corporate governance: Scholarly research and practice. Virtus Interpress, 2024. https://doi.org/10.22495/cgsrapp14.

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This study offers multiple contributions to the understanding of transfer pricing and tax avoidance in multinational companies and their affiliates, delivering valuable insights from a theoretical standpoint.
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Zhao, Shu-rong, Shao-gang Chen, Shuang-xia Sui, and Shao-pei Cheng. "Study on transfer pricing strategy of intermediate products for Multinational Corporation (MNC): Tax avoidance." In 2012 19th International Conference on Management Science and Engineering (ICMSE 2012). IEEE, 2012. http://dx.doi.org/10.1109/icmse.2012.6414263.

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Amalia, Rizki, and Andrew Gunawan. "Transfer Pricing and Mangerial Ownership Against Tax Avoidance in Manufacture Companies on The Indonesia Stock Exchange." In The 3rd International Conference on Advance & Scientific Innovation. EAI, 2020. http://dx.doi.org/10.4108/eai.20-6-2020.2300633.

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SAVA, Valentin, and Manuela Violeta TUREATCA. "Transfer Pricing between Optimization and International Tax Evasion." In 18th edition of the Conference “Risk in Contemporary Economy” RCE2017, June 9-10, 2017, Galati, Romania. LUMEN Publishing House, 2017. http://dx.doi.org/10.18662/lumproc.rce2017.1.51.

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Napadaică, Valeria. "Transfer pricing issues - the arm's length principle." In International scientific conference "Development Through Research and Innovation" IDSC-2025. Academy of Economic Studies, 2025. https://doi.org/10.53486/dri2025.34.

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As the globalization process and international trade has taken off, the number of multinational groups significantly increased. Especially for the past century. In this regard, it is important to address the consequences for the MNEs as well as for national tax authorities. Since, the topic of transfer pricing has become the top priority on the tax authority's agenda it is important to highlight the issues found within the documentation of transfer pricing, such as the arm's length principle. This paper provides an overview on the main considerations on the arm's length principle: applying ste
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Simamora, Beatrice Eka Putri P., and Ancella Anitawati Hermawan. "Transfer Pricing Analysis on Intra-Group Services and the Related Transfer Pricing Disputes from Indonesian Tax Perspectives." In 6th International Accounting Conference (IAC 2017). Atlantis Press, 2018. http://dx.doi.org/10.2991/iac-17.2018.5.

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Reports on the topic "Transfer pricing; tax avoidance"

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Vet, Cassandra. Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.022.

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Eastern African countries have codified transfer pricing regulations in their efforts to ring fence corporate tax revenue against profit shifting by multinational companies. Kenya (in 2006), Uganda (2011) and Rwanda (2020) used the dominant OECD transfer pricing guidelines as a template for reform. The wisdom of this approach for developing countries is contested in academic and civil society literature. According to this view, Western states largely dominate rule-setting procedures, and the costly enforcement of transfer pricing drains the scarce resources of revenue authorities. How can we r
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Bradford, David. Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax. National Bureau of Economic Research, 2003. http://dx.doi.org/10.3386/w9843.

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Pomeranz, Dina, and Juan Carlos Suárez Serrato. Do Transfer Pricing Reforms Lead to a Boom in Tax Consultants? National Bureau of Economic Research, 2025. https://doi.org/10.3386/w33736.

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Tilahun, Nathanael, and Abebe G. Yihdego. Unsuccessful Implementation of the OECD Transfer Pricing Guidelines in Low-Income Countries: The Case of Ethiopia. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.033.

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This policy brief is extracted from a full-fledged research report financed by the International Centre for Tax and Development through the Ethiopian Tax Research Network and published in the British Tax Review, Issue 2, 2023. Much international technical assistance is directed towards increasing the capacity of tax authorities in low-income countries to understand and effectively implement the OECD Transfer Pricing Guidelines and thus retain their fair share of revenue from the transnational economic transactions of multinational enterprises. The outcome of such assistance in the case of Ethi
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Chalise, Bishal. Do Double Taxation Avoidance Agreements Attract Foreign Direct Investment? The Case of Nepal. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.077.

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Countries sign double taxation avoidance agreements (DTAs) to facilitate cross-border investment and capital transfer, thereby promoting overall economic activities. Given the immense importance that countries place on DTAs to promote economic relations, this research aims to determine the effect of DTAs on foreign direct investment (FDI). The research also briefly assesses the capacity of tax administrations, and the political economy around negotiating and agreeing DTAs. The research takes quantitative and qualitative approaches for the assessment, and focuses on the impact of DTAs on FDI fl
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Chalise, Bishal. Do Double Taxation Avoidance Agreements Attract Foreign Direct Investment? The Case of Nepal. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.076.

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Countries sign double taxation avoidance agreements (DTAs) to promote bilateral economic activities, and facilitate cross-border investment and capital transfer. Given the importance that countries place on DTAs to promote economic relations, this research aims to determine the impact of DTAs on foreign direct investment (FDI) in Nepal from 1990 to 2020. The research uses qualitative and quantitative approaches for the assessment. The paper estimates the average treatment effect of treatment using synthetic difference-in-difference (SDID) with a staggered adoption design. The design is appropr
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Ongore, Mary, and Prisca Musibi. Implementation of Advance Pricing Agreements: The Case for Low- and Lower-Middle-Income Countries. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.032.

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Advanced pricing agreements (APAs) aim to prevent transfer pricing (TP) disputes, increase certainty, and ultimately reduce the TP risk. This is achieved through taxpayers and tax authorities agreeing in advance on the criteria for determining the arm’s length pricing of transactions. These agreements are typically valid for several years, assuming that critical assumptions remain unchanged. Interest in APAs has been steadily increasing, seemingly partly due to Action 14 of the Base Erosion and Profit Shifting (BEPS) project, which recommends the facilitation of effective dispute resolution me
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Ongore, Mary, and Prisca Musibi. Implementation of Advance Pricing Agreements: The Case for Low- and Lower-Middle-Income Countries. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.036.

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Abstract:
Advanced pricing agreements (APAs) aim to prevent transfer pricing (TP) disputes, increase certainty, and ultimately reduce the TP risk. This is achieved through taxpayers and tax authorities agreeing in advance on the criteria for determining the arm’s length pricing of transactions. These agreements are typically valid for several years, assuming that critical assumptions remain unchanged. Interest in APAs has been steadily increasing, seemingly partly due to Action 14 of the Base Erosion and Profit Shifting (BEPS) project, which recommends the facilitation of effective dispute resolution me
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Niesten, Hannelore, Isaac Kobina Amoako, and Bala Dahiru Abdullahi. Comparative Analysis of the Implementation of Electronic Money Transfer Levies in Ghana and Nigeria: Policies, Legal Frameworks, and Outcomes. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.061.

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This study compares the implementation of electronic transaction taxes (e-levies) in two West African countries: Ghana (Electronic Transfer Levy (E-Levy)), and Nigeria (Electronic Money Transfer Levy (EMTL)). We employ a multifaceted approach to evaluate differences and similarities in design approaches, focusing on fiscal legal frameworks, policy-making and administration, and observable outcomes, including pricing, market development (usage patterns), and tax revenue. Our findings highlight that the e-levies in Ghana and Nigeria differ due to varying political, economic, and legal dynamics a
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Review and Comparison of Transfer Pricing Regulations in Latin America, the United States and the OECD Guidelines. Inter-American Development Bank, 2001. http://dx.doi.org/10.18235/0008546.

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This report, prepared by Deloitte Touche Tohmatsu transfer pricing specialists with the funding of the IDB, compares the transfer pricing regulations in the OECD guidelines, which constitute the international standard that OECD member countries have agreed should be used in analyzing transfer pricing issues between multinational enterprises and tax administrations, and the situation in Argentina, Brazil, Mexico, the United States, and Venezuela. It concludes that transfer pricing policies are not exclusively about taxation. Transfer pricing regulations should enable tax administrations to obta
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