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Transfer pricing, tax havens and global governance

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  • Bhat, Ganapati

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  • Bhat, Ganapati, 2009. "Transfer pricing, tax havens and global governance," IDOS Discussion Papers 7/2009, German Institute of Development and Sustainability (IDOS).
    • Handle: RePEc:zbw:diedps:72009
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    File URL: https://www.econstor.eu/bitstream/10419/199317/1/die-dp-2009-07.pdf
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    Cited by:

    1. Sikka, Prem & Willmott, Hugh, 2010. "The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 342-356.
    2. Favourate Y. Mpofu & Eukeria Wealth, 2022. "The Arm’s Length Principle: A Panacea or Problem to Regulating Transfer Pricing Transactions by MNEs in Developing Countries," Eurasian Journal of Business and Management, Eurasian Publications, vol. 10(2), pages 137-152.

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