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| Author: | Borkowski, S. c. |
| Title: | The transfer pricing concerns of developed and developing countries |
| Journal: | International Journal of Accounting
1997 : VOL. 32:3, p. 321-336 |
| Index terms: | TRANSFER PRICING TAXATION INTERNATIONAL DEVELOPED ECONOMIES DEVELOPING COUNTRIES |
| Language: | eng |
| Abstract: | Transfer pricing issues are of genuine and increasing concern to the governments of developed and developing countries. A recommendation to curtail transfer pricing manipulations is to develop standardized transfer pricing policy and procedures to be implemented globally, or to mandate increased disclosures about the magnitude and effects of transfer pricing on subsidiary income and tax liabilities in the financial reports of transnational corporations engaging in cross-border transactions. As long as some countries continue to operate as tax havens, income shifting by transactional corporations is tacitly encouraged and will continue unabated. |
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