Code
01N03718
Duration
01 January 2018 → 31 December 2021
Funding
Regional and community funding: Special Research Fund
Promotor
Research disciplines
-
Social sciences
- Applied economics
- Business administration and accounting
- Law
Keywords
transfer pricing
documentation requirements
impact business
Project description
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.