Merle, Ronan; Al-Gamrh, Bakr; Ahsan, Tanveer - In: Cogent business & management 6 (2019), pp. 1-12
Multinational enterprises (MNEs) may use transfer pricing techniques and policies to reduce their tax base in higher-tax rate jurisdictions by shifting it to lower-tax rate countries or tax havens. These practices, enhanced by the globalization and dematerialization of the economy, have...