Transfer pricing intensity and its determinants before and during COVID-19 : evidence from Indian MNCs
Year of publication: |
2023
|
---|---|
Authors: | Farooq, Rafi ; Chisti, Khalid Ashraf |
Published in: |
International journal of accounting and finance. - Genève : Inderscience Enterprises, ISSN 1752-8232, ZDB-ID 2454253-2. - Vol. 11.2023, 4, p. 267-284
|
Subject: | effective taxes | firm size | intangibility | leverage | MNEs | multinational enterprises | transfer pricing aggressiveness | Multinationales Unternehmen | Transnational corporation | Verrechnungspreis | Transfer pricing | Indien | India | Betriebsgröße | Firm size | Coronavirus | Unternehmensbesteuerung | Corporate taxation |
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