The regulation of international transfer pricing: a theological approach
| Publication Type | Conference Paper |
| Year of Publication | 2003 |
| Authors | Budd LC, Tyrrall DE |
| Conference Name | European Association of Accounting Conference (EAA) |
| Conference Location | Seville, Spain |
| URL | http://oro.open.ac.uk/15091/ |
| Refereed Designation | Refereed |
Abstract
This paper presents an overtly theological critique of the governmental regulation of the international transfer pricing activities of multi-national enterprises (MNEs). In the transfer pricing arena, it is known that MNEs transfer substantial values acro.
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