Transfer pricing practices in multinational corporations and their effects on developing countries' tax revenue: a systematic literature review

Purpose – For many global firms and corporate oligopolies, transfer pricing is essential. The transfer pricing literature as it is currently written is succinctly summarized in this study. The authors offer a thorough analysis of transfer pricing research in this study. This review sheds light on th...

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Bibliographic Details
Main Authors: Akash Kalra, Munshi Naser Ibne Afzal
Format: Article
Language:English
Published: Emerald Publishing 2023-12-01
Series:International Trade, Politics and Development
Subjects:
Online Access:https://www.emerald.com/insight/content/doi/10.1108/ITPD-04-2023-0011/full/pdf