Jarallah, Shaif M.; Kanazaki, Yoshio - In: International Journal of Asian Social Science 2 (2012) 5, pp. 618-631
Most countries scrutinize their taxation systems in order to prevent the leakages in their tax revenue from multinationals. Tax authorities depend on transfer pricing methods which help in deterring transfer pricing manipulations by multinationals intracompany transactions. In practice, the...