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...

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Autores principales:	Ronan Merle, Bakr Al-Gamrh, Tanveer Ahsan
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2019
Materias:	transfer pricing intensity effective tax rate intangible assets firm size leverage Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/cc56487c8e0b40acbc34c5d42aa76126
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spelling	oai:doaj.org-article:cc56487c8e0b40acbc34c5d42aa761262021-12-02T18:31:22ZTax havens and transfer pricing intensity: Evidence from the French CAC-40 listed firms2331-197510.1080/23311975.2019.1647918https://doaj.org/article/cc56487c8e0b40acbc34c5d42aa761262019-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2019.1647918https://doaj.org/toc/2331-1975Multinational 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.Ronan MerleBakr Al-GamrhTanveer AhsanTaylor & Francis Grouparticletransfer pricing intensityeffective tax rateintangible assetsfirm sizeleverageBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 6, Iss 1 (2019)
institution	DOAJ
collection	DOAJ
language	EN
topic	transfer pricing intensity effective tax rate intangible assets firm size leverage Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	transfer pricing intensity effective tax rate intangible assets firm size leverage Business HF5001-6182 Management. Industrial management HD28-70 Ronan Merle Bakr Al-Gamrh Tanveer Ahsan Tax havens and transfer pricing intensity: Evidence from the French CAC-40 listed firms
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.
format	article
author	Ronan Merle Bakr Al-Gamrh Tanveer Ahsan
author_facet	Ronan Merle Bakr Al-Gamrh Tanveer Ahsan
author_sort	Ronan Merle
title	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_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_sort	tax havens and transfer pricing intensity: evidence from the french cac-40 listed firms
publisher	Taylor & Francis Group
publishDate	2019
url	https://doaj.org/article/cc56487c8e0b40acbc34c5d42aa76126
work_keys_str_mv	AT ronanmerle taxhavensandtransferpricingintensityevidencefromthefrenchcac40listedfirms AT bakralgamrh taxhavensandtransferpricingintensityevidencefromthefrenchcac40listedfirms AT tanveerahsan taxhavensandtransferpricingintensityevidencefromthefrenchcac40listedfirms
_version_	1718378007325835264

Tax havens and transfer pricing intensity: Evidence from the French CAC-40 listed firms

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