Asongu, Simplice; Nwachukwu, Jacinta C. - 2016
This article presents a case for transfer mispricing as an argument for Corporate Social Responsibility (CSR). The … (TP), next we present the nexus between TP and poverty and finally we advance arguments for CSR in transfer mispricing … externalities, the practice per se should be a solid justification for CSR because it is also associated with schemes that deprive …