Concepedia

Transfer Mispricing

Transfer Mispricing is a cross-border tax avoidance strategy involving the manipulation of prices in intercompany transactions between related entities in different tax jurisdictions to artificially shift income and reduce overall tax liability.

16

Publications

1.5K

Citations

31

Authors

28

Institutions

Publications per year

2017–2026

7

Parents

Publications

16

Tax-motivated transfer pricing and US intrafirm trade prices

Kimberly A. Clausing · Journal of Public Economics · 2002 · 513 citations

, , +14

The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness

Prem Sikka, Hugh Willmott · Critical Perspectives on Accounting · 2010 · 343 citations

, , +13

Profit shifting: drivers of transfer (mis)pricing and the potential of countermeasures

Sebastian Beer, Jan Loeprick · International Tax and Public Finance · 2014 · 154 citations

, , +12

Tax strategy control: The case of transfer pricing tax risk management

Christian Plesner Rossing · Management Accounting Research · 2013 · 80 citations

, , +14

Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data

Ludvig Wier · Journal of Public Economics · 2020 · 79 citations · Full text

, , +17

1–5 of 16

Authors

31

  1. LL
    Li Liu

    International Monetary Fund, United States

    3 publications · 118 citations

    3

    h-index

  2. DG
    Dongxian Guo

    Federal Reserve Board of Governors, United States

    3 publications · 118 citations

    3

    h-index

  3. TS
    Tim Schmidt‐Eisenlohr

    Federal Reserve Board of Governors, United States

    3 publications · 118 citations

    3

    h-index

  4. JL
    Jan Loeprick

    Vienna University of Economics and Business, Austria

    1 publications · 154 citations

    1

    h-index

  5. CP
    Christian Plesner Rossing

    Copenhagen Business School, Denmark

    1 publications · 80 citations

    1

    h-index

1–5 of 31

Institutions

28

  1. Federal Reserve Board of Governors

    Washington D.C., United States

    3 h-index

    3 publications

    118 citations

  2. International Monetary Fund

    Washington D.C., United States

    3 h-index

    3 publications

    118 citations

  3. Federal Reserve

    Washington D.C., United States

    2 h-index

    2 publications

    72 citations

  4. University of Oxford

    Oxford, United Kingdom

    2 h-index

    2 publications

    52 citations

  5. Copenhagen Business School

    Copenhagen, Denmark

    1 h-index

    1 publications

    80 citations

  6. Economie Publique

    Thiverval-Grignon, France

    1 h-index

    1 publications

    29 citations

  7. University of Namibia

    Windhoek, Namibia

    1 h-index

    1 publications

    34 citations

  8. Science Oxford

    Oxford, United Kingdom

    1 h-index

    1 publications

    23 citations

1–8 of 28

Venues

  1. Journal of Public Economics

    2 publications · 592 citations

    2

    h-index

  2. International Finance Discussion Paper

    IFDP · 1 publications · 49 citations

    1

    h-index

  3. 1

    h-index

  4. Accounting Economics and Law - A Convivium

    1 publications · 34 citations

    1

    h-index

  5. Annals of Operations Research

    1 publications · 24 citations

    1

    h-index

1–5