Concepedia

Management Fee Manipulation

Management Fee Manipulation is a strategic practice within the domain of international profit shifting wherein multinational enterprises artificially adjust intercompany fees for managerial services to relocate taxable profits to lower-tax jurisdictions in order to minimize overall tax liability.

4

Publications

238

Citations

9

Authors

8

Institutions

Publications per year

2017–2026

1

Parents

Publications

4

Global organizations and taxes: An analysis of the dividend, interest, royalty, and management fee payments between U.S. multinationals' foreign affiliates

Julie H. Collins, Douglas A. Shackelford · Journal of Accounting and Economics · 1997 · 101 citations

, , +17

An exposition of transfer pricing motives, strategies and their implementation in tax avoidance by MNEs in developing countries

Favourate Y. Mpofu, Eukeria Mashiri, Samantha Chantelle Schwartz · Cogent Business & Management · 2021 · 55 citations · Full text

, , +17

Gaming Performance Fees By Portfolio Managers

Dean P. Foster, H. Peyton Young · The Quarterly Journal of Economics · 2010 · 49 citations · Full text

, , +17

The Role of Corruption, Culture, and Law in Investment Fund Manager Fees

Sofia Johan, Dorra Najar · Journal of Business Ethics · 2010 · 33 citations · Full text

, , +12

1–4 of 4

Authors

9

  1. JH
    Julie H. Collins

    University of North Carolina at Chapel Hill, United States

    1 publications · 101 citations

    1

    h-index

  2. SJ
    Sofia Johan

    Florida Atlantic University, United States

    1 publications · 33 citations

    1

    h-index

  3. DP
    Dean P. Foster

    University of Pennsylvania, United States

    1 publications · 49 citations

    1

    h-index

  4. EM
    Eukeria Mashiri

    University of Namibia, Namibia

    1 publications · 55 citations

    1

    h-index

  5. SC
    Samantha Chantelle Schwartz

    National University of Science and Technology, Zimbabwe

    1 publications · 55 citations

    1

    h-index

1–5 of 9

Institutions

8

  1. University of Namibia

    Windhoek, Namibia

    1 h-index

    1 publications

    55 citations

  2. Tilburg University

    Tilburg, The Netherlands

    1 h-index

    1 publications

    33 citations

  3. York University

    Toronto, Canada

    1 h-index

    1 publications

    33 citations

  4. Brookings Institution

    Washington D.C., United States

    1 h-index

    2 publications

    98 citations

  5. Université Paris Dauphine-PSL

    Paris, France

    1 h-index

    1 publications

    33 citations

  6. University of Pennsylvania

    Philadelphia, United States

    1 h-index

    2 publications

    98 citations

  7. National University of Science and Technology

    Bulawayo, Zimbabwe

    1 h-index

    1 publications

    55 citations

  8. University of North Carolina at Chapel Hill

    Chapel Hill, United States

    1 h-index

    2 publications

    202 citations

1–8 of 8

Venues

  1. The Quarterly Journal of Economics

    QJE · 1 publications · 49 citations

    1

    h-index

  2. Journal of Accounting and Economics

    1 publications · 101 citations

    1

    h-index

  3. Journal of Business Ethics

    1 publications · 33 citations

    1

    h-index

  4. Cogent Business & Management

    1 publications · 55 citations

    1

    h-index

1–4