Business, Management and Accounting
2 years ago

Unethical Transfer Pricing by Multinational Corporations Threatens Global Tax Revenue.

1 view
International Journal of Social Sciences & Economic Environment
AN OUTLINE OF INTERCONTINENTAL TRANSFER PRICING AND STATUTORY LAW
A.E. Omoregie, P.E Eromosele, F. U Osazuwa

Paper Summary

Multinational corporations use transfer pricing to shift tax revenue between countries, causing concern for many nations. Some countries have laws to combat this, following OECD guidelines or their own rules. This paper discusses common transfer pricing methods and laws in selected countries to control unethical practices by MNCs.

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