Transfer Pricing Audit Challenges and Dispute Resolution Effectiveness in Developing Countries with Specific Focus on Zimbabwe
Author:
Affiliation:
1. Accounting , Faculty of Commerce, National University of Science and Technology , Bulawayo , Zimbabwe
2. Accounting, Auditing & Income Tax , University of Namibia , Windhoek , Namibia
Abstract
Publisher
Walter de Gruyter GmbH
Subject
Law,Economics, Econometrics and Finance (miscellaneous),Accounting
Link
https://www.degruyter.com/document/doi/10.1515/ael-2021-0026/pdf
Reference106 articles.
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3. Akunobela, F. (2012). The Relevance of the OECD and UN Model Conventions and their commentaries for the interpretation of Ugandan Tax Treaties. In P. P. Lang, J. Schuch & C. Staringer (Eds.), The impact of OECD & UN Model Tax Conventions on Bilateral Tax Treaties. Cambridge: Cambridge University Press.
4. Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3-4), 323–338. https://doi.org/10.1016/0047-2727(72)90010-2.
5. Asongu, S. A. (2016). Rational Asymmetric Development: Transfer Mispricing and Sub Saharan Africa’s Extreme Poverty Tragedy. Economics and Political Implications of International Reporting Standards, 282–302.
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