Full Length Research Paper
References
Azemar C, Corcos G (2009). Multinational firms' heterogeneity in tax responsiveness: the role of transfer pricing. World Economy 32(9):1291-1318. |
|
Bennett M (2015). Part II: OECD as a Standard-Setting Organization: Questions Remain on Cultural Acceptance. Tax Executive 67:22. |
|
Blouin JL, Robinson LA, Seidman JK (2018). Conflicting transfer pricing incentives and the role of coordination. Contemporary Accounting Research 35(1):87-116. |
|
Clausing KA (2015). The effect of profit shifting on the corporate tax base in the United States and beyond. Available at SSRN 2685442. |
|
Cristea AD, Nguyen DX (2016). Transfer pricing by multinational firms: New evidence from foreign firm ownerships. American Economic Journal: Economic Policy 8(3):170-202. |
|
Desai MA, Foley CF, Hines Jr JR (2004). A multinational perspective on capital structure choice and internal capital markets. The Journal of Finance 59(6):2451-2487. |
|
Dischinger M, Riedel N (2011). Corporate taxes and the location of intangible assets within multinational firms. Journal of Public Economics 95(7-8):691-707. |
|
Egger P, Eggert W, Keuschnigg C, Winner H (2009). Corporate Taxation, Debt Financing and Foreign Plant Ownership (No. 2009-01). Department of Economics, University of St. Gallen. |
|
Egger P, Eggert W, Winner H (2010). Saving taxes through foreign plant ownership. Journal of International Economics 81(1):99-108. |
|
Engel C (2015). Exchange Rates and Interest Parity, Handbook of International Economics vol. 4. Gopinath G,. Helpman E, Rogoff K (eds.). |
|
Fuest C, Spengel C, Finke K, Heckemeyer J, Nusser H (2013). Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform. ZEW-Centre for European Economic Research Discussion Paper, (13-078). |
|
Grubert H (2003). Intangible income, intercompany transactions, income shifting, and the choice of location. National Tax Journal 56:221-242. |
|
Hejase A, Hejase H (2013). Research Methods: A Practical Approach for Business Students (2nd edition). Philadelphia, PA, USA: Masadir Inc. |
|
Huizinga H, Laeven L, Nicodµeme G (2008). Capital structure and international debt shifting. Journal of Financial Economics 88(1):80-118. |
|
KPMG International (2014). Planning for the recovery: Examining transfer pricing in the current environment and beyond. Available at: |
|
Mintz J (2004). Conduit entities: Implications of indirect tax-efficient financing structures for real investment. International Tax and Public Finance 11(4):419-434. |
|
Mintz J, Smart M (2004). Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada. Journal of Public Economics 88(6):1149-1168. |
|
Niyibizi O (2017). La problématique des prix de transfert dans le contrôle des sociétés multinationales au Rwanda: dispositifs et méthodologies de contrôle (Unpublished Master's dissertation). Universite Alioune Diop De Bambey, Cameroun. |
|
Organisation for Economic Co-operation and Development (OECD) (2010). Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration 2010, para.0.18. Paris: OECD Publishing. Available at: |
|
Organisation for Economic Co-operation and Development (OECD) (2014). Part I of a Report to G20 development working group on the impact of BEPS in low income countries. OCDE (pp. 1-37). Available at: |
|
Pryma K (2017). Transfer pricing and its effect on financial reporting and taxation (Unpublished diploma thesis). Mendel University, Brno. |
|
PwC (2011). Transfer Pricing and Developing Countries - Final Report. EuropeAid - Implementing the Tax and Development policy agenda (pp. 1-119). Available at: |
|
Readhead A (2016). Preventing tax base erosion in Africa: a regional study of transfer pricing challenges in the mining sector. London: Natural Resources Governance Institute. |
|
Richardson G, Taylor G (2015). Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms. International Journal of Accounting 50(4):458-485. |
|
Richardson G, Taylor G, Lanis R (2013). Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms. Journal of Contemporary Accounting and Economics 9(2):136-150. |
|
Uwimbabazi H (2017). The determinants of tax compliance on corporate income tax in Rwanda (Unpublished Master's dissertation). INES Ruhengeri, Musanze. |
Copyright © 2025 Author(s) retain the copyright of this article.
This article is published under the terms of the Creative Commons Attribution License 4.0