An exposition of transfer pricing motives, strategies and their implementation in tax avoidance by MNEs in developing countries
Year of publication: |
2021
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Authors: | Mpofu, Favourate Y. Sebele ; Mashiri, Eukeria ; Schwartz, Samantha Chantelle |
Published in: |
Cogent business & management. - London : Taylor & Francis, ISSN 2331-1975, ZDB-ID 2837523-3. - Vol. 8.2021, 1, Art.-No. 1944007, p. 1-25
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Subject: | Transfer pricing strategies | MNEs | Base Erosion | Profit Shifting | Tax avoidance | Developing Countries | Entwicklungsländer | Developing countries | Verrechnungspreis | Transfer pricing | Multinationales Unternehmen | Transnational corporation | Dienstleistungshandel | Trade in services | Steuervermeidung |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.1080/23311975.2021.1944007 [DOI] hdl:10419/245074 [Handle] |
Source: | ECONIS - Online Catalogue of the ZBW |
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