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

Author

Listed:
  • Ronan Merle

    (ESC [Rennes] - ESC Rennes School of Business)

  • Bakr Al-Gamrh

    (ESC [Rennes] - ESC Rennes School of Business)

  • Tanveer Ahsan

    (ESC [Rennes] - ESC Rennes School of Business)

Abstract

Multinational enterprises (MNEs) may use transfer pricing techniques andpolicies to reduce their tax base in higher-tax rate jurisdictions by shifting it tolower-tax rate countries or tax havens. These practices, enhanced by the globali-zation and dematerialization of the economy, have flourished and became a majorissue for supranational organizations, tax authorities and even in the public opinion.This study analyses the impact of intangible assets, firm size, effective tax rate, andleverage 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 thatthe firm size and leverage are positively associated while intangible assets andeffective 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," Post-Print hal-02332055, HAL.
    • Handle: RePEc:hal:journl:hal-02332055
    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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