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