[PDF][PDF] The ethics of transfer pricing: Insights from the fraud triangle

L Eden, LM Smith - Journal of Forensic and Investigative Accounting, 2022 - nacva.com
The price of a transaction between commonly controlled entities (related parties) is called a
transfer price and the process by which controlled entities set prices or returns for their …

Online incorporation platforms in Estonia and beyond: How administrative spillover effects hamper international taxation

M Ylonen, W Drechsler, V Lember - Transnational Corporations …, 2023 - papers.ssrn.com
Online platforms that allow non-residents to register firms have emerged to boost economic
development goals in jurisdictions ranging from Wyoming (United States) to Estonia. They …