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...

Descripción completa

Guardado en:
Detalles Bibliográficos
Autores principales: Ronan Merle, Bakr Al-Gamrh, Tanveer Ahsan
Formato: article
Lenguaje:EN
Publicado: Taylor & Francis Group 2019
Materias:
Acceso en línea:https://doaj.org/article/cc56487c8e0b40acbc34c5d42aa76126
Etiquetas: Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!