This dissertation theoretically examines corporate transfer pricing, analytically explores the
effects of transfer pricing analysis driven through different cost states on the corporate …

Transfer pricing taxation is a significant source of tension between Multinational Firms
(MNFs) and tax authorities. The tension relates to the different perspectives of MNFs and tax …

Transfer Pricing Policies in Indian Companies: A Survey IDEAS home Advanced search Economic
literature: papers, articles, software, chapters, books. Authors Institutions Rankings Help/FAQ …

Based on the ideas of maximization of corporate welfare and basic firm theory, transfer
prices among corporate subsidiaries have been found to complicate performance …

Under profit-based transfer pricing methods, the selection of comparable companies is
essential if detection of transfer price manipulation is to be reliable. Comparative advantage …

Transfer pricing is the price between two related parties. Multinational companies have a
tendency to shift their profits from the country where they operate to their home countries …

The most common approach towards transfer pricing has been purely economic or with
focus on tax regulations. However, transfer pricing has developed to become a component …

This study aims to examine the effect of tunneling incentives, institutional ownership,
exchange rates, profitability, and leverage on companies' decisions to transfer pricing to …

The main purpose of this paper is to explore the issue of enterprise's transfer pricing which
has been noticed by tax administrations of many nations in recent years. The academia has …

This article considers the many factors that must go into developing a transfer price to be
used as products and services move between entities and divisions of multinational …