Tax havens and transfer pricing intensity: Evidence from the French CAC-40 listed firms
Multinational enterprises (MNEs) may use transfer pricing techniques and policies to reduce their tax base in higher-tax rate jurisdictions by shifting it to lower-tax rate countries or tax havens. These practices, enhanced by the globalization and dematerialization of the economy, have flourished a...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2019-01-01
|
| Series: | Cogent Business & Management |
| Subjects: | |
| Online Access: | http://dx.doi.org/10.1080/23311975.2019.1647918 |
| _version_ | 1819037397649719296 |
|---|---|
| author | Ronan Merle Bakr Al-Gamrh Tanveer Ahsan |
| author_facet | Ronan Merle Bakr Al-Gamrh Tanveer Ahsan |
| author_sort | Ronan Merle |
| collection | DOAJ |
| description | Multinational enterprises (MNEs) may use transfer pricing techniques and policies to reduce their tax base in higher-tax rate jurisdictions by shifting it to lower-tax rate countries or tax havens. These practices, enhanced by the globalization and dematerialization of the economy, have flourished and became a major issue for supranational organizations, tax authorities and even in the public opinion. This study analyses the impact of intangible assets, firm size, effective tax rate, and leverage on transfer pricing intensity. French publicly listed firms in the CAC-40 were examined during the period from 2012 to 2015. The regression results show that the firm size and leverage are positively associated while intangible assets and effective tax rate are negatively associated with transfer pricing intensity. |
| first_indexed | 2024-12-21T08:20:46Z |
| format | Article |
| id | doaj.art-cc56487c8e0b40acbc34c5d42aa76126 |
| institution | Directory Open Access Journal |
| issn | 2331-1975 |
| language | English |
| last_indexed | 2024-12-21T08:20:46Z |
| publishDate | 2019-01-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | Cogent Business & Management |
| spelling | doaj.art-cc56487c8e0b40acbc34c5d42aa761262022-12-21T19:10:27ZengTaylor & Francis GroupCogent Business & Management2331-19752019-01-016110.1080/23311975.2019.16479181647918Tax havens and transfer pricing intensity: Evidence from the French CAC-40 listed firmsRonan Merle0Bakr Al-Gamrh1Tanveer Ahsan2Rennes School of BusinessRennes School of BusinessRennes School of BusinessMultinational enterprises (MNEs) may use transfer pricing techniques and policies to reduce their tax base in higher-tax rate jurisdictions by shifting it to lower-tax rate countries or tax havens. These practices, enhanced by the globalization and dematerialization of the economy, have flourished and became a major issue for supranational organizations, tax authorities and even in the public opinion. This study analyses the impact of intangible assets, firm size, effective tax rate, and leverage on transfer pricing intensity. French publicly listed firms in the CAC-40 were examined during the period from 2012 to 2015. The regression results show that the firm size and leverage are positively associated while intangible assets and effective tax rate are negatively associated with transfer pricing intensity.http://dx.doi.org/10.1080/23311975.2019.1647918transfer pricing intensityeffective tax rateintangible assetsfirm sizeleverage |
| spellingShingle | Ronan Merle Bakr Al-Gamrh Tanveer Ahsan Tax havens and transfer pricing intensity: Evidence from the French CAC-40 listed firms Cogent Business & Management transfer pricing intensity effective tax rate intangible assets firm size leverage |
| title | Tax havens and transfer pricing intensity: Evidence from the French CAC-40 listed firms |
| title_full | Tax havens and transfer pricing intensity: Evidence from the French CAC-40 listed firms |
| title_fullStr | Tax havens and transfer pricing intensity: Evidence from the French CAC-40 listed firms |
| title_full_unstemmed | Tax havens and transfer pricing intensity: Evidence from the French CAC-40 listed firms |
| title_short | Tax havens and transfer pricing intensity: Evidence from the French CAC-40 listed firms |
| title_sort | tax havens and transfer pricing intensity evidence from the french cac 40 listed firms |
| topic | transfer pricing intensity effective tax rate intangible assets firm size leverage |
| url | http://dx.doi.org/10.1080/23311975.2019.1647918 |
| work_keys_str_mv | AT ronanmerle taxhavensandtransferpricingintensityevidencefromthefrenchcac40listedfirms AT bakralgamrh taxhavensandtransferpricingintensityevidencefromthefrenchcac40listedfirms AT tanveerahsan taxhavensandtransferpricingintensityevidencefromthefrenchcac40listedfirms |