An exposition of transfer pricing motives, strategies and their implementation in tax avoidance by MNEs in developing countries-Reference-Cited by-同舟云学术

An exposition of transfer pricing motives, strategies and their implementation in tax avoidance by MNEs in developing countries

Published:2021-01-01 Issue:1 Volume:8 Page:
ISSN:2331-1975
Container-title:Cogent Business & Management
language:en
Short-container-title:Cogent Business & Management

Author:

Sebele-Mpofu Favourate¹^ORCID,Mashiri Eukeria²^ORCID,Schwartz Samantha Chantelle³

Affiliation:

1. Department of Accounting, Faculty of Commerce, National University of Science and Technology, Bulawayo, Zimbabwe

2. Department of Tax and Auditing, School of Accounting, Namibia

3. Department of Tax and Auditing, School of Accounting, University of Namibia, Windhoek, Namibia

Funder

research

Publisher

Informa UK Limited

Subject

Marketing,Management Science and Operations Research,Organizational Behavior and Human Resource Management,Strategy and Management,Business, Management and Accounting (miscellaneous),Accounting,Business and International Management

Link

https://www.tandfonline.com/doi/pdf/10.1080/23311975.2021.1944007

Reference91 articles.

1. Multinational transfer pricing of intangible assets: Indonesian tax auditors’ perspectives

2. African Development Bank. (2011). Domestic Revenue Mobilisation for Poverty Reduction in East Africa: Tanzania Case Study: Lessons for Tax Policy and Administration. African Development Bank Group, 1–334.

3. Income tax evasion: a theoretical analysis

4. The Determinants of Tax Avoidance within Corporate Groups: Evidence from Moroccan Groups

5. Asongu, S. A. (2016). Rational Asymmetric Development: Transfer Mispricing and Sub-Saharan Africa’s Extreme Poverty Tragedy Economics and Political Implications of International Financial Reporting Standards (pp. 282-302): IGI Global.

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