RELATIONSHIP BETWEEN TRANSFER PRICING AND TAX HAVENS: AN EXPLORATORY APPROACH
| dc.contributor.author | Doshiro, Musa Umar | |
| dc.contributor.author | Naburgi, Musa Mohammed | |
| dc.date.accessioned | 2023-12-10T17:38:28Z | |
| dc.date.available | 2023-12-10T17:38:28Z | |
| dc.date.issued | 2017-12-11 | |
| dc.description.abstract | Transfer pricing mechanism is the most frequently used instrument for the transfer ofthe tax base from countries with high tax to low tax countries. In the context of transfer pricing, all transactions should be made only respecting the principle of market value (Arm's length principle). Transfer pricing is one ofthe most important issues ofnational and international taxation. However, "tax haven ” refers to those jurisdictions where lax burden is very low or nonexistent. In the same time, both in the scientific literature and in practice, the tax havens are also called “tax shelters ” because of the advantages they offer. This study is based on conceptual work which is targeted at reviewing literature to be able to know area for further studies. | en_US |
| dc.identifier.citation | Huizinga, H. & Laeven, L. (2008), 'International profit shifting within multinationals: A multi-country perspective', Journal of Public Economics 92(5-6), 1164-1182. • Kant, C. (1988), 'Endogenous transfer pricing and the effects of uncertain regulation'. Journal of International Economics 24(1-2), 147-157. Keuschnigg, C. & Devereux, M. P. (2013), 'The arm's length principle and distortions to multinational firm organization’, Journal of International Economics 89(2), 432-440. OECD (2010), OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. | en_US |
| dc.identifier.uri | https://keffi.nsuk.edu.ng/handle/20.500.14448/628 | |
| dc.language.iso | en | en_US |
| dc.publisher | Department of Accounting, Nasarawa State University, Keffi | en_US |
| dc.title | RELATIONSHIP BETWEEN TRANSFER PRICING AND TAX HAVENS: AN EXPLORATORY APPROACH | en_US |
| dc.type | Article | en_US |