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The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness

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  1. Botzem, Sebastian & Dobusch, Leonhard, 2017. "Financialization as strategy: Accounting for inter-organizational value creation in the European real estate industry," Accounting, Organizations and Society, Elsevier, vol. 59(C), pages 31-43.
  2. Jan Pavel & Jana Tepperová, 2021. "ATP Identification Using Balance of Payments Data: Case of the Czech Republic," Prague Economic Papers, Prague University of Economics and Business, vol. 2021(1), pages 3-19.
  3. M.A. Gulzar & Jacob Cherian & Muhammad Safdar Sial & Alina Badulescu & Phung Anh Thu & Daniel Badulescu & Nguyen Vinh Khuong, 2018. "Does Corporate Social Responsibility Influence Corporate Tax Avoidance of Chinese Listed Companies?," Sustainability, MDPI, vol. 10(12), pages 1-12, December.
  4. Swati Verma, . "Intrafirm trade and tax haven linkages: Evidence from Indian manufacturing," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
  5. Otusanya, Olatunde Julius, 2011. "The role of multinational companies in tax evasion and tax avoidance: The case of Nigeria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 316-332.
  6. Oussama Ouriemmi, 2023. "The Legalistic Organizational Response to Whistleblowers’ Disclosures in a Scandal: Law Without Justice?," Journal of Business Ethics, Springer, vol. 188(1), pages 17-35, November.
  7. Tomáš Buus, 2018. "Risks and Transfer Pricing Regulation at the Multinational Enterprises' Routine Units: A Literature Review," Prague Economic Papers, Prague University of Economics and Business, vol. 2018(6), pages 621-636.
  8. Rasmus Corlin Christensen & Leonard Seabrooke & Duncan Wigan, 2022. "Professional action in global wealth chains," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 705-721, July.
  9. Chang, Ling-Ling & Hsiao, Fujen Daniel & Tsai, Yann-Ching, 2013. "Earnings, institutional investors, tax avoidance, and firm value: Evidence from Taiwan," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 22(2), pages 98-108.
  10. Genschel, Philipp & Rixen, Thomas, 2020. "Settling and Unsettling the Transnational Legal Order of International Taxation," SocArXiv kzj35, Center for Open Science.
  11. Kopel, Michael & Löffler, Clemens, 2023. "Tax differences and international location strategies," International Journal of Production Economics, Elsevier, vol. 256(C).
  12. Vidiyanna Rizal Putri & Mohd Hadli Shah Mohamad Yunus & Nor Balkish Zakaria & Meliza Putriyanti Zifi & Istianingsih Sastrodiharjo & Rosiyana Dewi, 2024. "Tax Avoidance with Maqasid Syariah: Empirical Insights on Derivatives, Debt Shifting, Transfer Pricing, and Financial Distress," JRFM, MDPI, vol. 17(11), pages 1-17, November.
  13. Sikka, Prem, 2013. "Smoke and mirrors: Corporate social responsibility and tax avoidance—A reply to Hasseldine and Morris," Accounting forum, Elsevier, vol. 37(1), pages 15-28.
  14. Christof Parnreiter, 2019. "Global cities and the geographical transfer of value," Urban Studies, Urban Studies Journal Limited, vol. 56(1), pages 81-96, January.
  15. Rougé Jean-François & Chopov Borislav, 2016. "Hypercompetition & Fiscal Attractiveness," Economics, Sciendo, vol. 4(2), pages 75-93, December.
  16. Brooks, Chris & Godfrey, Chris & Hillenbrand, Carola & Money, Kevin, 2016. "Do investors care about corporate taxes?," Journal of Corporate Finance, Elsevier, vol. 38(C), pages 218-248.
  17. Peterson K. Ozili, 2020. "Tax evasion and financial instability," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 27(2), pages 531-539, January.
  18. Simplice A. Asongu & Joseph I. Uduji & Elda N. Okolo-Obasi, 2019. "Transfer pricing and corporate social responsibility: arguments, views and agenda," Mineral Economics, Springer;Raw Materials Group (RMG);Luleå University of Technology, vol. 32(3), pages 353-363, November.
  19. Neu, Dean & Saxton, Greg & Rahaman, Abu & Everett, Jeffery, 2019. "Twitter and social accountability: Reactions to the Panama Papers," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 61(C), pages 38-53.
  20. Hopper, Trevor & Lassou, Philippe & Soobaroyen, Teerooven, 2017. "Globalisation, accounting and developing countries," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 125-148.
  21. Adams, Dawda & Adams, Kweku & Ullah, Subhan & Ullah, Farid, 2019. "Globalisation, governance, accountability and the natural resource ‘curse’: Implications for socio-economic growth of oil-rich developing countries," Resources Policy, Elsevier, vol. 61(C), pages 128-140.
  22. Adams, Dawda & Adams, Kweku & Attah-Boakye, Rexford & Ullah, Subhan & Rodgers, Waymond & Kimani, Danson, 2022. "Social and environmental practices and corporate financial performance of multinational corporations in emerging markets: Evidence from 20 oil-rich African countries," Resources Policy, Elsevier, vol. 78(C).
  23. Jones, Chris & Temouri, Yama, 2016. "The determinants of tax haven FDI," Journal of World Business, Elsevier, vol. 51(2), pages 237-250.
  24. Richardson, Grant & Taylor, Grantley & Lanis, Roman, 2013. "Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(2), pages 136-150.
  25. repec:hal:journl:hal-04786711 is not listed on IDEAS
  26. Simplice A. Asongu & Rexon T. Nting & Evans S. Osabuohien, 2019. "One Bad Turn Deserves Another: How Terrorism Sustains the Addiction to Capital Flight in Africa," Journal of Industry, Competition and Trade, Springer, vol. 19(3), pages 501-535, September.
  27. Gilbert, Christine & Guénin, Henri, 2024. "The COVID-19 crisis and massive public debts: What should we expect?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
  28. Mihai-Bogdan AFRASINEI & Iuliana Eugenia GEORGESCU & Costel ISTRATE, 2016. "The Influence Of The Connections Of Romanian Non-Listed Firms To Tax Havens On Their Profitability," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 8(4), pages 572-596, December.
  29. Andrew, Jane & Baker, Max & Cooper, Christine & Tweedie, Jonathan, 2024. "Wealth taxes and the post-COVID future of the state," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
  30. Asongu, Simplice A & Nwachukwu, Jacinta C., 2016. "Transfer Mispricing as an Argument for Corporate Social Responsibility," MPRA Paper 75413, University Library of Munich, Germany.
  31. Christensen, Rasmus Corlin, 2017. "Professional Competition in Global Tax Reform: Transparency in Global Wealth Chains," SocArXiv gu63m, Center for Open Science.
  32. Argilés-Bosch, Josep Mª & Ravenda, Diego & Garcia-Blandón, Josep, 2021. "E-commerce and labour tax avoidance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
  33. Derrick Jenniges & Raymond Mataloni Jr. & Sarah Atkinson & Erin (Yiran) Xin, 2019. "Strategic Movement of Intellectual Property within US Multinational Enterprises," NBER Chapters, in: Challenges of Globalization in the Measurement of National Accounts, pages 209-234, National Bureau of Economic Research, Inc.
  34. Alvehus, Johan & Spicer, André, 2012. "Financialization as a strategy of workplace control in professional service firms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(7), pages 497-510.
  35. Bakre, Owolabi M. & McCartney, Sean & Fayemi, Simeon Femi & Nurunnabi, Mohammad & Almosa, Saad, 2024. "Neoliberalism, ‘honour’-based regulatory frameworks of accounting and accountability in a social context: An examination of the role of accounting in the management of subsidies on petroleum products ," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
  36. Andreea - Lavinia Cazacu (NEAMTU), 2017. "Transfer Prices - An International Problem," Junior Scientific Researcher, SC Research Publishing SRL, vol. 3(2), pages 19-25, November.
  37. Daniel Haberly & Dariusz Wójcik, 2015. "Regional Blocks and Imperial Legacies: Mapping the Global Offshore FDI Network," Economic Geography, Clark University, vol. 91(3), pages 251-280, July.
  38. Perkiss, Stephanie & Bernardi, Cristiana & Dumay, John & Haslam, Jim, 2021. "A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
  39. Hackett, Franki & Janský, Petr, 2023. "Incremental improvement: Evaluating the emancipatory impact of public country-by-country reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
  40. Hasseldine, John & Holland, Kevin & van der Rijt, Pernill, 2011. "The market for corporate tax knowledge," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(1), pages 39-52.
  41. Asongu, Simplice, 2015. "Rational Asymmetric Development: Transfer Mispricing and Sub-Saharan Africa’s Extreme Poverty Tragedy," MPRA Paper 71175, University Library of Munich, Germany.
  42. Carola Hillenbrand & Kevin Guy Money & Chris Brooks & Nicole Tovstiga, 2019. "Corporate Tax: What Do Stakeholders Expect?," Journal of Business Ethics, Springer, vol. 158(2), pages 403-426, August.
  43. Radcliffe, Vaughan S. & Spence, Crawford & Stein, Mitchell & Wilkinson, Brett, 2018. "Professional repositioning during times of institutional change: The case of tax practitioners and changing moral boundaries," Accounting, Organizations and Society, Elsevier, vol. 66(C), pages 45-59.
  44. Finér, Lauri & Ylönen, Matti, 2017. "Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 53-81.
  45. Sikka, Prem & Lehman, Glen, 2015. "The supply-side of corruption and limits to preventing corruption within government procurement and constructing ethical subjects," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 62-70.
  46. Sheila Killian & Philip O'Regan & Ruth Lynch & Martin Laheen & Dionysios Karavidas, 2022. "Regulating havens: The role of hard and soft governance of tax experts in conditions of secrecy and low regulation," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 722-737, July.
  47. Andrew West, 2018. "Multinational Tax Avoidance: Virtue Ethics and the Role of Accountants," Journal of Business Ethics, Springer, vol. 153(4), pages 1143-1156, December.
  48. Simplice Asongu, 2015. "Rational Asymmetric Development: Transfer Pricing and Sub-Saharan Africa’s Extreme Poverty Tragedy," Working Papers of the African Governance and Development Institute. 15/017, African Governance and Development Institute..
  49. Yu Cheng Lai & Santanu Sarkar, 2022. "The role of labour unrest and skilled labour on outward foreign direct investment in Taiwan, Republic of China, ROC," The Economic and Labour Relations Review, , vol. 33(2), pages 396-414, June.
  50. Jaime Orlando Santofimio Gamba, 2016. "Responsabilidad Del Estado Por La Actividad Judicial," Books, Universidad Externado de Colombia, Facultad de Derecho, number 847.
  51. repec:prg:jnlpep:v:preprint:id:678:p:1-16 is not listed on IDEAS
  52. Sikka, Prem, 2015. "The hand of accounting and accountancy firms in deepening income and wealth inequalities and the economic crisis: Some evidence," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 30(C), pages 46-62.
  53. Arie Pratama, 2020. "Corporate governance, foreign operations and transfer pricing practice: the case of Indonesian manufacturing companies," International Journal of Business and Globalisation, Inderscience Enterprises Ltd, vol. 24(2), pages 185-200.
  54. Leonce Ndikumana, 2014. "International Tax Cooperation and Implications of Globalization," CDP Background Papers 024, United Nations, Department of Economics and Social Affairs.
  55. Simplice A. Asongu, 2015. "Rational Asymmetric Development: Transfer Mispricing and Sub-Saharan Africa’s Extreme Poverty Tragedy," Research Africa Network Working Papers 15/054, Research Africa Network (RAN).
  56. Ali Ahmed & Chris Jones & Yama Temouri, . "The relationship between MNE tax haven use and FDI into developing economies characterized by capital flight," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
  57. Ylönen, Matti & Laine, Matias, 2015. "For logistical reasons only? A case study of tax planning and corporate social responsibility reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 5-23.
  58. Jan Pavel & Jana Tepperová, . "ATP Identification Using Balance of Payments Data: Case of the Czech Republic," Prague Economic Papers, Prague University of Economics and Business, vol. 0.
  59. Gideon Tayo Akinleye & Clement Olatunji Olaoye & Bamikole Samson Fajuyagbe, 2018. "Effects of Transfer- Pricing Regulations and Compliance on Tax Administration in Nigeria," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 14(5), pages 86-97, OCTOBER.
  60. Verdier, Marie-Anne & Boutant Lapeyre, Jennifer, 2023. "The myth of workforce reduction efficiency: The performativity of accounting language," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
  61. Ejiogu, Amanze & Ejiogu, Chibuzo & Ambituuni, Ambisisi, 2019. "The dark side of transparency: Does the Nigeria extractive industries transparency initiative help or hinder accountability and corruption control?," The British Accounting Review, Elsevier, vol. 51(5).
  62. Itotenaan Henry Ogiri, PhD & Hillary Ukachukwu Nosiri, 2022. "CSR Practice and Tax Compliance: Is there a nexus between the two?," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 6(9), pages 440-447, September.
  63. Boll, Karen, 2014. "Shady car dealings and taxing work practices: An ethnography of a tax audit process," Accounting, Organizations and Society, Elsevier, vol. 39(1), pages 1-19.
  64. Apostol, Oana & Pop, Alina, 2019. "‘Paying taxes is losing money’: A qualitative study on institutional logics in the tax consultancy field in Romania," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 58(C), pages 1-23.
  65. Hammond, Theresa & Streeter, Denise W. & Musundwa, Sedzani, 2022. "Using qualitative research to effect change: African/American accountants in Black and White," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 89(C).
  66. Cazacu (NEAMTU), Andreea - Lavinia, 2017. "Transfer prices - an international problem," MPRA Paper 83661, University Library of Munich, Germany.
  67. Woon Leong Lin, 2021. "Giving too much and paying too little? The effect of corporate social responsibility on corporate lobbying efficacy: Evidence of tax aggressiveness," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 908-924, March.
  68. K. V. Mukundhan & Sreevas Sahasranamam & James J. Cordeiro, 2019. "Corporate investments in tax havens: evidence from India," Asian Business & Management, Palgrave Macmillan, vol. 18(5), pages 360-388, November.
  69. Farrar, Jonathan, 2011. "Tax fairness in Canadian government budgets: How fair is ‘fair’?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(4), pages 365-375.
  70. Fulop , Renata, 2023. "Transfer Pricing: Growth of the Concept and Fiscal Regulations in Europe," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2023), Hybrid Conference, Dubrovnik, Croatia, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Dubrovnik, Croatia, 4-6 September, 2023, pages 341-352, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
  71. Edgley, Carla & Holland, Kevin, 2021. "“Unknown unknowns” and the tax knowledge gap: Power and the materiality of discretionary tax disclosures," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
  72. Simplice A. Asongu, 2015. "Rational Asymmetric Development: Transfer Pricing and Sub-Saharan Africa’s Extreme Poverty Tragedy," Research Africa Network Working Papers 15/017, Research Africa Network (RAN).
  73. Jones, Chris & Temouri, Yama & Cobham, Alex, 2018. "Tax haven networks and the role of the Big 4 accountancy firms," Journal of World Business, Elsevier, vol. 53(2), pages 177-193.
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