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 …, and leverage on transfer pricing intensity. French publicly listed firms in the CAC-40 were examined during the period … from 2012 to 2015. The regression results show that the firm size and leverage are positively associated while intangible …
