Transfer pricing auditing and tax forestalling by Multinational Corporations: A game theoretic approach
The problem of revenue leakages through transfer pricing remains una- bated, and an examination of possible causes is a continuum. This study provides a nuanced examination of the interaction between MNCs and the tax consultants (TCs) which is treated with mixed views in the existing literature....
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Cogent OA
2022
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| Subjects: | |
| Online Access: | https://doi.org/10.1080/23311975.2021.1907012 http://hdl.handle.net/11408/4974 |
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