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faculty: "FEB" and publication year: "2010"
| Author | R. Agarwal | | Title | Industries facing transfer pricing exposure in FIN 48 disclosures : a statistical analysis. |
| Supervisor | I. Chaieb |
| Year | 2010 |
| Faculty | Faculty of Economics and Business |
| Abstract | The importance of transfer pricing has been increasing in the past few decades and the tax authorities of all developed and most developing nations now have regulations to protect their tax base. This kind of development has made multinationals look at their transfer pricing structure more closely to avoid a clash with tax authorities. Still multinationals in various industries are exposed to transfer pricing risk. The dynamics and the nature of transfer pricing risk is different for various industries. To understand as to which industries are affected by transfer pricing exposure and what are the specific nature of risks these industries face, we look at the FIN 48 disclosures in which transfer pricing positions of multinationals are detailed. A total 149 disclosures were analysed on the basis of their exposure to transfer pricing and then the companies were segregated with regards to industries they represent. Specific transfer pricing issues faced by industries were also looked at. Pharmaceutical industry seem to be the most vulnerable to transfer pricing as around 75% of companies are exposed. |
| Document type | scriptie master |
| Download paper | |
Use this url to link to this page: http://dare.uva.nl/en/scriptie/367010
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