-tax territories, allowed groups to minimise the tax burden on them; equally elaborate were the transfer pricing techniques used: these …

Profit shifting by multinational corporations is thought to reduce tax revenue around the world. While transfer pricing …

-income countries to understand and effectively implement the OECD Transfer Pricing Guidelines, and thus retain their fair share of … failure of low-income countries to implement transfer pricing rules in practice. By taking Ethiopia as a case study, this … nearly two decades since the initial introduction of transfer pricing rules in the tax system, the Ethiopian tax …

This paper analyzes the transfer pricing decision of the multinational firm (MNF). There are differences in profit tax …

The overwhelming complexity of transfer pricing within income taxation and the number of available materials generates …

Countries around the world have, over recent years, introduced transfer pricing regulations to constrain multinational … rely on rich administrative firm-level trade data for Denmark to empirically show that tighter transfer pricing rules …