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Research Methods for Accounting & Finance

Siping Zhang

Abstract


As the economic globalisation deepens, TP plays a more important role in the international transactions. In this report,the definition and objectives of TP have been introduced, and three research questions have been proposed and solved based on the theory of the TP. Research questions can help the audience to understand the key questions clearly what this report wants to discuss. Previous theoretical and empirical literature reviews show what efforts and researches have done by prior authors on TP.Moreover, research methodological has been outlined which is used to discuss how to investigate the problem of TP.

Keywords


Transfer pricing;Arm’s Length Principle; Cost Sharing Agreement ; Shift profi ts; Accounting & Finance; Research Methods

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References


[1] Abdallah, W. M. (2004. Critical Concerns in Transfer Pricing and Practice, London，Praeger Publishers.

[2] Anctil, R. M. & Dutta S. (1999) Negotiated Transfer Pricing and Divisional vs. Firm-Wide Performance Evaluation, The Accounting Review, 74 (1), p. 87-104.

[3] Barker, J., Asare, K and Brickman, S. (2017). Transfer Pricing As a Vehicle in Corporate Tax Avoidance, The Journal of Applied Business Research, V33, N1, p. 9-16.

[4] Burns, J. O. (1980). Transfer-Pricing Decisions in U. S. Multinational Corporations, Journal of International. Business Studies,10, p. 23-39.

[5] Cravens, S.K. (1997). Examining The Role Of TP As A Strategy For Multinational Firms, International Business Review, 6 (2),127-145.

[6] Christensen, J., & Murphy, R. (2004). The Social Irresponsibility of Corporate Tax

[7] Avoidance: Taking CSR to the bottom line, Development (section47 (3) 2004, 37-44).

[8] EY. (2015) OECD issues final guidance on Transfer Pricing for intangibles under BEPS Action 8. Available from: http://www.ey.com/gl/en/services/tax/international-tax/alert--oecd-issues-final-guidance-on-transfer-pricing-for-intangibles-under-beps-action-8 [Accessed 24 March 2018]

[9] Fair tax. (2013) How do companies avoid tax? [Online] Available from: https://fairtaxmark.net/wp-content/uploads/2014/01/How-Companies-Avoid-Tax.pdf [Accessed 24 March 2018]

[10] Kapnik, D. (2013). TP: Why The Tax Havens Will Endure. Thesis Presented as Partial Requirement of The Masters of InternationalLaw, UNIVERSITÉ DU QUÉBEC À MONTRÉAL.

[11] Losher, T., Riedel, N., & Spengel, C. (2012) The Increasing Importance of Transfer Pricing Regulations – a Worldwide Overview.[Online] Available from:http://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Docs/WP1227.pdf [Accessed 26 March 2018]




DOI: http://dx.doi.org/10.18686/ahe.v7i10.8229

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