This paper is centred on the advanced pricing agreements (APAs). The increasing globalisation has created many challenges for multinational enterprises (MNEs) and among these are taxation and accounting related issues. Transfer pricing issues have become a major international taxation issue in...

Tax evasion, tax avoidance and fiscal corruption are actions, decisions and policies of individuals and corporate bodies which inhibit economic development in developing countries. As a consequence, the revenue intended for development is unpaid, evaded or avoided, or even diverted, into private...

The twin devils (tax evasion and avoidance) are problems which seem to have defied solution, and have bedevilled the Zimbabwe tax system ever since independence. While others put the blame on the Zimbabwe Revenue Authority (ZIMRA) for not living up to expectation ever since the inception with...

We examine an international panel of domestic firms to quantify the degree to which conforming tax avoidance changes with statutory tax rates. We derive an alternative estimation method that identifies conforming tax avoidance from the variation of tax rates over time and across countries. We...