Access the full text.
Sign up today, get DeepDyve free for 14 days.
The Accounting Review (American Accounting Association), 87
K. Clausing (2003)
Tax-motivated transfer pricing and US intrafirm trade pricesJournal of Public Economics, 87
D. Tadjibaeva, I. Komilova (2012)
The influence of tax reforms on the prosperity of micro-firms and small businesses in UzbekistanAsia-Pacific Development Journal, 16
E. Bartelsman, R. Beetsma (2000)
Why Pay More? Corporate Tax Avoidance Through Transfer Pricing in OECD Countries
C. Beuselinck, M. Deloof, A. Vanstraelen (2015)
Cross-jurisdictional income shifting and tax enforcement: evidence from public versus private multinationalsReview of Accounting Studies, 20
International transfer pricing Guide
Douglas Shackelford, T. Shevlin (2000)
Empirical Tax Research in AccountingUNC: Accounting (Topic)
United Nations Conference on Trade and Development (UNCTAD) (2015)
10.18356/e1ee3fa4-en
J. Agana, A. Mohammed, Stephen Zamore (2018)
International transfer pricing and income shifting in developing countries: evidence from GhanaInternational Journal of Emerging Markets
K. Olibe, Z. Rezaee (2008)
Income shifting and corporate taxation: the role of cross‐border intrafirm transfersReview of Accounting and Finance, 7
National Bureau of Economic Research Project Report
T. Lohse, N. Riedel, C. Spengel (2012)
Do transfer pricing laws limit international income shifting? evidence from European multinationals
Åsa Johansson, Øystein Skeie, Stéphane Sorbe, C. Menon (2017)
Tax planning by multinational firms: Firm-level evidence from a cross-country database
Abdul Muhammadi, Z. Ahmed, Ahsan Habib (2016)
Multinational transfer pricing of intangible assets: Indonesian tax auditors’ perspectivesAsian Review of Accounting, 24
R. Griffith, H. Miller, M. O'Connell (2014)
Ownership of intellectual property and corporate taxationJournal of Public Economics, 111
Contemporary Accounting Research, 20
Niels Johannesen, Thomas Tørsløv, Ludvig Wier (2019)
Are Less Developed Countries More Exposed to Multinational Tax Avoidance? Method and Evidence from Micro-DataThe World Bank Economic Review
B.B. Kristiaji (2015)
Incentives and disincentives of profit shifting in developing countries
Teresa Conover, Nancy Nichols (2000)
A Further Examination of Income Shifting Through Transfer Pricing Considering Firm Size and/or DistressThe International Journal of Accounting, 35
David Harris, R. Morck, J. Slemrod, B. Yeung (1991)
Income Shifting in U.S. Multinational CorporationsAlberta: General Management (Topic)
S. Rego (2002)
Tax Avoidance Activities of U.S. Multinational CorporationsPublic Economics eJournal
H. Huizinga, L. Laeven (2008)
International profit shifting within multinationals: A multi-country perspectiveJournal of Public Economics, 92
Harry Grubert, J. Mutti (1991)
Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision MakingThe Review of Economics and Statistics, 73
Åsa Johansson, Øystein Skeie, Stéphane Sorbe (2017)
Anti-avoidance rules against international tax planning: A classification
Anca Cristea, Daniel Nguyen (2014)
Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm OwnershipsInternational Trade eJournal
American Economic Journal: Economic Policy, 8
Thiess Buettner, Michael Overesch, G. Wamser (2014)
Anti profit-shifting rules and foreign direct investmentInternational Tax and Public Finance, 25
T. Atwood, Michael Drake, James Myers, Linda Myers (2012)
Home Country Tax System Characteristics and Corporate Tax Avoidance: International EvidenceSocial Science Research Network
M. Dischinger, Nadine Riedel, Nadine Riedel (2011)
Corporate taxes and the location of intangible assets within multinational firmsJournal of Public Economics, 95
United Nations Conference on Trade and Development (UNCTAD) (2012)
10.18356/5f5c0728-en
T. Lohse, N. Riedel (2013)
The increasing importance of transfer pricing regulations - a worldwide overview
Conferencia Desarrollo (2013)
World Investment Report 2013
Grantley Taylor, G. Richardson (2012)
International corporate tax avoidance practices: evidence from Australian firmsThe International Journal of Accounting, 47
J. Jacob (1996)
Taxes and transfer pricing: Income shifting and the volume of intrafirm transfersJournal of Accounting Research, 34
United Nations Conference on Trade and Development (UNCTAD) (2014)
10.18356/3e74cde5-en
T. Karkinsky, Nadine Riedel (2009)
Corporate Taxation and the Choice of Patent Location within Multinational FirmsCorporate Law: Law & Finance eJournal
A. Beebeejaun (2019)
The fight against international transfer pricing abuses: a recommendation for MauritiusInternational Journal of Law and Management
The purpose of this paper is to examine the existence of income shifting using the practice of transfer pricing (TP), not only in sales but also in purchase and management service transactions, in Asian developing countries. The paper also investigates the role of the specific anti-avoidance rules (SAAR) in preventing TP practices in various types of transaction.Design/methodology/approachThe research employs panel data from a sample of 200 subsidiaries in ten countries over the period 2010–2014.FindingsDifferent results were obtained from previous research on developed countries, which found that TP practice was proven in sales transactions. This study finds no evidence for TP practices in sales transactions, but that they do take place in purchase, management service fee and management services revenue transactions. The study also finds evidence that SAAR reduces the practice of TP in sales transactions.Originality/valueThe research investigates TP practices, not only those related to sales, but also to purchases, management service fees and management service revenue to related parties. The sample comprises multinational subsidiaries located in Asian developing countries that have rarely been investigated in previous studies. This research examines the effect of SAAR in preventing TP practices in various types of transaction and develops scoring based on an instrument that integrates each SAAR rule/requirement.
International Journal of Emerging Markets – Emerald Publishing
Published: Jun 1, 2021
Keywords: Income shifting; Transfer pricing; Specific anti-avoidance rules
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.