The Impact of Countries' Transfer Pricing Rules on Profit Shifting

Rathke A, Rezende A J, Watrin C

Abstract

https://doi.org/10.1108/JAAR-03-2020-0034

Cite as

Rathke, A., Rezende, A. J., & Watrin, C. (2020). The Impact of Countries' Transfer Pricing Rules on Profit Shifting. Journal of Applied Accounting Research, 2020(22 (1)), 22–49.

Details

Publication type
Research article (journal)

Peer reviewed
Yes

Publication status
Published

Year
2020

Journal
Journal of Applied Accounting Research

Volume
2020

Issue
22 (1)

Start page
22

End page
49

Language
English

ISSN
0967-5426