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Keywords: transfer pricing aggressiveness
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Journal Articles
Journal of International Accounting Research (2015) 14 (1): 25–57.
Published: 01 May 2015
...Grantley Taylor; Grant Richardson; Roman Lanis ABSTRACT This study examines the individual and joint effects of multinationality, tax havens, and intangible assets on transfer pricing aggressiveness. Based on a hand-collected sample of 286 publicly listed U.S. multinational firms over the 2006...
