Manipulation of transfer prices by multi-national companies in Nigeria
Background: Transfer pricing manipulation diminishes revenue generation by the host countries. The results of the investigations in the literature show divergence to the extent of the impact of transfer pricing on economic growth in both the low- and high-tax countries, especially as this type of in...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
AOSIS
2023-03-01
|
| Series: | South African Journal of Economic and Management Sciences |
| Subjects: | |
| Online Access: | https://sajems.org/index.php/sajems/article/view/4657 |