Matches in SemOpenAlex for { <https://semopenalex.org/work/W1550505217> ?p ?o ?g. }
Showing items 1 to 72 of
72
with 100 items per page.
- W1550505217 abstract "The main thrust of this study is to examine how Multinational Corporations (MNCs) use transfer pricing practices to reduce taxable profit with a view to recommend how such practices could be minimised, to enhance the tax revenues of their host countries. This was done empirically using various studies on transfer pricing and taxation. The study concludes that various MNCs take advantage of different tax rates charged in different jurisdictions to minimise the groups’ tax liabilities. This is done by using transfer pricing practices to shift profit from high-tax jurisdictions to low-tax jurisdictions. Multinational corporations as integrated entities exploit international differentials and generate integration economies by setting transfer prices that are unlikely to be the same prices arms length parties would negotiate. Tax authorities should be aware of the need to publish documentations requirements concerning transfer pricing, so as to improve on monitoring of MNCs transfer pricing compliance. Transfer pricing must be provided to tax authorities for computation of both border, and corporate income taxes. This is necessary since the activities of MNCs cut across national borders." @default.
- W1550505217 created "2016-06-24" @default.
- W1550505217 creator A5035942662 @default.
- W1550505217 date "2014-01-01" @default.
- W1550505217 modified "2023-09-27" @default.
- W1550505217 title "Transfer Pricing: A Tax Avoidance Tool of Multinational Corporations" @default.
- W1550505217 doi "https://doi.org/10.2139/ssrn.2463201" @default.
- W1550505217 hasPublicationYear "2014" @default.
- W1550505217 type Work @default.
- W1550505217 sameAs 1550505217 @default.
- W1550505217 citedByCount "0" @default.
- W1550505217 crossrefType "journal-article" @default.
- W1550505217 hasAuthorship W1550505217A5035942662 @default.
- W1550505217 hasConcept C100001284 @default.
- W1550505217 hasConcept C10138342 @default.
- W1550505217 hasConcept C121955636 @default.
- W1550505217 hasConcept C121964417 @default.
- W1550505217 hasConcept C144133560 @default.
- W1550505217 hasConcept C157263771 @default.
- W1550505217 hasConcept C158016649 @default.
- W1550505217 hasConcept C162324750 @default.
- W1550505217 hasConcept C18547055 @default.
- W1550505217 hasConcept C2777203310 @default.
- W1550505217 hasConcept C2779836051 @default.
- W1550505217 hasConcept C40700 @default.
- W1550505217 hasConcept C51303962 @default.
- W1550505217 hasConcept C514942387 @default.
- W1550505217 hasConcept C551662922 @default.
- W1550505217 hasConcept C557009689 @default.
- W1550505217 hasConceptScore W1550505217C100001284 @default.
- W1550505217 hasConceptScore W1550505217C10138342 @default.
- W1550505217 hasConceptScore W1550505217C121955636 @default.
- W1550505217 hasConceptScore W1550505217C121964417 @default.
- W1550505217 hasConceptScore W1550505217C144133560 @default.
- W1550505217 hasConceptScore W1550505217C157263771 @default.
- W1550505217 hasConceptScore W1550505217C158016649 @default.
- W1550505217 hasConceptScore W1550505217C162324750 @default.
- W1550505217 hasConceptScore W1550505217C18547055 @default.
- W1550505217 hasConceptScore W1550505217C2777203310 @default.
- W1550505217 hasConceptScore W1550505217C2779836051 @default.
- W1550505217 hasConceptScore W1550505217C40700 @default.
- W1550505217 hasConceptScore W1550505217C51303962 @default.
- W1550505217 hasConceptScore W1550505217C514942387 @default.
- W1550505217 hasConceptScore W1550505217C551662922 @default.
- W1550505217 hasConceptScore W1550505217C557009689 @default.
- W1550505217 hasLocation W15505052171 @default.
- W1550505217 hasOpenAccess W1550505217 @default.
- W1550505217 hasPrimaryLocation W15505052171 @default.
- W1550505217 hasRelatedWork W1504672570 @default.
- W1550505217 hasRelatedWork W179061737 @default.
- W1550505217 hasRelatedWork W1929659360 @default.
- W1550505217 hasRelatedWork W1988213584 @default.
- W1550505217 hasRelatedWork W2056286069 @default.
- W1550505217 hasRelatedWork W2125759232 @default.
- W1550505217 hasRelatedWork W2235345049 @default.
- W1550505217 hasRelatedWork W2293481562 @default.
- W1550505217 hasRelatedWork W2351185789 @default.
- W1550505217 hasRelatedWork W2367777011 @default.
- W1550505217 hasRelatedWork W2894339368 @default.
- W1550505217 hasRelatedWork W3025396417 @default.
- W1550505217 hasRelatedWork W3044438193 @default.
- W1550505217 hasRelatedWork W3112263579 @default.
- W1550505217 hasRelatedWork W3119148049 @default.
- W1550505217 hasRelatedWork W3124433725 @default.
- W1550505217 hasRelatedWork W3126023777 @default.
- W1550505217 hasRelatedWork W3197390853 @default.
- W1550505217 hasRelatedWork W1579902443 @default.
- W1550505217 hasRelatedWork W2581043393 @default.
- W1550505217 isParatext "false" @default.
- W1550505217 isRetracted "false" @default.
- W1550505217 magId "1550505217" @default.
- W1550505217 workType "article" @default.