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Project

On the process and outcomes of more stringent transfer pricing documentation requirements for business

This project investigates the more stringent transfer pricing documentation requirements for companies. Applying qualitative and quantitative methods, it is examined 1) how companies influence the standard-setting of these requirements; 2) to what extent companies face compliance cost when applying the rules; 3) how the requirements affect their firm value. These insights significantly contribute to the current debate for more tax transparency.

Date:1 Jan 2018 →  31 Dec 2021
Keywords:transfer pricing, impact business, documentation requirements
Disciplines:Law, Applied economics, Business administration and accounting