Project

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

Duration
01 January 2018 → Ongoing
Funding
Regional and community funding: Special Research Fund
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.