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The effect of transfer pricing and tax haven on cross-border acquisition

Author

Listed:
  • Lilik Adik Kurniawan
  • Ratna Wardhani

Abstract

This study aims to investigate the effect of transfer pricing and tax incentive from tax haven countries on the possibility of cross-border company acquisition. This study examines the acquisition activities in Asia in the period of 2012-2014. By using a sample of non-financial companies with a total of 1562 observations, this study shows that transfer pricing affects the probability of the company to do a cross-border acquisition. This study also indicates that the probability of companies performing cross-border acquisition is smaller if the target company is located in a tax haven country.

Suggested Citation

  • Lilik Adik Kurniawan & Ratna Wardhani, 2022. "The effect of transfer pricing and tax haven on cross-border acquisition," International Journal of Trade and Global Markets, Inderscience Enterprises Ltd, vol. 15(1), pages 3-11.
    • Handle: RePEc:ids:ijtrgm:v:15:y:2022:i:1:p:3-11
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