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Transfer pricing auditing and tax forestalling by Multinational Corporations: A game theoretic approach

Transfer pricing auditing and tax forestalling by Multinational Corporations: A game theoretic approach

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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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Bibliographic Details
Main Authors: Mashiri, Eukeria, Dzomira, Shewangu, Canicio, Dzingirai
Format: Article
Language:English
Published: Cogent OA 2022
Subjects:
game theory
MNCs
abusive transfer pricing
tax consultant
aggressive tax planning
Online Access:https://doi.org/10.1080/23311975.2021.1907012
http://hdl.handle.net/11408/4974
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