Purpose: This study aims to examine the contingent fit between business strategies and environmental uncertainty and its effect on corporate tax avoidance. Design/methodology/approach: This study uses a two-stage linear regression method comprising multinomial logistic regression and panel data...

Purpose: The purpose of this paper is to examine the existence of income shifting using the practice of transfer pricing (TP), not only in sales but also in purchase and management service transactions, in Asian developing countries. The paper also investigates the role of the specific...