Conceptualising the behaviour of MNEs, tax authorities and tax consultants in respect of transfer pricing practices–A three-layer analysis

E Wealth, SA Smulders, FY Mpofu - Accounting, Economics, and Law …, 2023 - degruyter.com
This study explores the decision-making behaviour of economic actors in relation to transfer
pricing by applying a three-layer practice theory. A critical review of the literature using …

[PDF][PDF] Conceptualising the Behaviour of MNEs, Tax Authorities and Tax Consultants in Respect of Transfer Pricing Practices–A Three-Layer Analysis

E Wealth, SA Smulders, FY Mpofu - 2023 - researchgate.net
This study explores the decision-making behaviour of economic actors in relation to transfer
pricing by applying a three-layer practice theory. A critical review of the literature using …

Conceptualising the Behaviour of MNEs, Tax Authorities and Tax Consultants in Respect of Transfer Pricing Practices–A Three-Layer Analysis

E Wealth, SA Smulders, FY Mpofu - 2023 - degruyter.com
This study explores the decision-making behaviour of economic actors in relation to transfer
pricing by applying a three-layer practice theory. A critical review of the literature using …

[PDF][PDF] Conceptualising the Behaviour of MNEs, Tax Authorities and Tax Consultants in Respect of Transfer Pricing Practices–A Three-Layer Analysis

E Wealth, SA Smulders, FY Mpofu - 2023 - researchgate.net
This study explores the decision-making behaviour of economic actors in relation to transfer
pricing by applying a three-layer practice theory. A critical review of the literature using …