Concepedia

Transfer Pricing Manipulation

Transfer Pricing Manipulation is a transfer pricing practice within multinational enterprises that involves artificially adjusting prices of cross-border transactions between related parties to shift profits to low-tax jurisdictions, thereby undermining controlled foreign corporation rules and facilitating tax evasion.

30

Publications

1.6K

Citations

46

Authors

33

Institutions

Publications per year

2017–2026

9

Variants

Transfer Pricing Abuse

Parents

Publications

30

Tax Reforms and Evidence of Transfer Pricing

Deborah L. Swenson · National Tax Journal · 2001 · 242 citations

, , +17

Transfer pricing, earnings management and tax avoidance of firms in Ghana

Mohammed Amidu, William Coffie, Philomina Acquah · Journal of Financial Crime · 2019 · 143 citations

, , +8

Transfer pricing rules and corporate tax competition

Ramy Elitzur, Jack Mintz · Journal of Public Economics · 1996 · 132 citations

, , +14

Strategic transfer pricing in a marketing–operations interface with quality level and advertising dependent goodwill

Guowei Liu, Jianxiong Zhang, Wansheng Tang · Omega · 2015 · 125 citations

, , +16

International Corporate Transfer Prices and Government Policy

L. W. Copithorne · Canadian Journal of Economics/Revue canadienne d économique · 1971 · 117 citations

, , +14

1–5 of 30

Authors

46

  1. GS
    Guttorm Schjelderup

    Norwegian School of Economics, Norway

    3 publications · 98 citations

    3

    h-index

  2. PR
    Pascalis Raimondos

    Copenhagen Business School, Denmark

    3 publications · 98 citations

    3

    h-index

  3. EM
    Eukeria Mashiri

    University of Namibia, Namibia

    2 publications · 89 citations

    2

    h-index

  4. FY
    Favourate Y. Mpofu

    National University of Science and Technology, Zimbabwe

    2 publications · 89 citations

    2

    h-index

  5. SB
    Søren Bo Nielsen

    Copenhagen Business School, Denmark

    2 publications · 78 citations

    2

    h-index

1–5 of 46

Institutions

33

  1. Norwegian School of Economics

    Bergen, Norway

    4 h-index

    4 publications

    129 citations

  2. Copenhagen Business School

    Copenhagen, Denmark

    3 h-index

    5 publications

    176 citations

  3. Centre for Economic Policy Research

    London, United Kingdom

    2 h-index

    3 publications

    78 citations

  4. National University of Science and Technology

    Bulawayo, Zimbabwe

    2 h-index

    3 publications

    123 citations

  5. Ifo Institute for Economic Research

    Munich, Germany

    2 h-index

    3 publications

    78 citations

  6. University of Namibia

    Windhoek, Namibia

    2 h-index

    2 publications

    89 citations

  7. La Salle University

    Philadelphia, United States

    2 h-index

    2 publications

    53 citations

  8. University of California, Davis

    Davis, United States

    2 h-index

    2 publications

    262 citations

1–8 of 33

Venues

  1. 2

    h-index

  2. Journal of Public Economics

    2 publications · 211 citations

    2

    h-index

  3. 2

    h-index

  4. National Tax Journal

    NTJ · 2 publications · 273 citations

    2

    h-index

  5. SSRN Electronic Journal

    Repository · 2 publications · 49 citations

    2

    h-index

1–5