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Keywords: Income shifting
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Journal Articles
International Journal of Emerging Markets (2021) 16 (3): 492–516.
Published: 05 May 2020
...Dahlia Sari; Sidharta Utama; Fitriany; Ning Rahayu Purpose The purpose of this paper is to examine the existence of income shifting using the practice of transfer pricing (TP), not only in sales but also in purchase and management service transactions, in Asian developing countries. The paper also...
Journal Articles
International Journal of Emerging Markets (2018) 13 (5): 1132–1153.
Published: 29 November 2018
...Joseph Akadeagre Agana; Abu-Khanifa Mohammed; Stephen Zamore Purpose The purpose of this paper is to examine the potential use of international transfer pricing (ITP) as an income shifting mechanism by multinational corporations (MNCs) in developing countries. The paper postulates that income...
