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Tax havens and transfer pricing intensity: Evidence from the French CAC-40 listed firms

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  • Ronan Merle
  • Bakr Al-Gamrh
  • Tanveer Ahsan

Abstract

Multinational enterprises (MNEs) may use transfer pricing techniques and policies to reduce their tax base in higher-tax rate jurisdictions by shifting it to lower-tax rate countries or tax havens. These practices, enhanced by the globalization and dematerialization of the economy, have flourished and became a major issue for supranational organizations, tax authorities and even in the public opinion. This study analyses the impact of intangible assets, firm size, effective tax rate, and leverage on transfer pricing intensity. French publicly listed firms in the CAC-40 were examined during the period from 2012 to 2015. The regression results show that the firm size and leverage are positively associated while intangible assets and effective tax rate are negatively associated with transfer pricing intensity.

Suggested Citation

  • Ronan Merle & Bakr Al-Gamrh & Tanveer Ahsan, 2019. "Tax havens and transfer pricing intensity: Evidence from the French CAC-40 listed firms," Cogent Business & Management, Taylor & Francis Journals, vol. 6(1), pages 1647918-164, January.
    • Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1647918
    DOI: 10.1080/23311975.2019.1647918
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    Cited by:

    1. N. Eriotis & S. Missiakoulis & I. Ntokas & M. Tzavaras & D. Vasiliou & E. Thalassinos, 2021. "Tax Αvoidance and Transfer Pricing: A VECM Regression Model," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 11(1), pages 50-67.

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