Based on a longitudinal ethnographic case study in an organization that has implemented internal transfer pricing, this research contributes to the literature on this important yet thorny issue in three ways. First, by providing a rather thick account of the unexpected and complex consequences...

The broad nature of the arm’s length principle embedded in article 9 of tax treaties gives rise to various interpretative issues. Even though the transfer pricing rules are drafted to reach an approximate arm’s length result, the open-ended nature of these rules make it difficult to assess...

The purpose of the study is to analyze the practice of involving multinational companies in achieving the Sustainable Development Goals (SDGs), in general, and the response to SDG 16 "Peace, Justice and Strong Institutions". The research methodology involves a comparative analysis of the...