The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness

Critical Perspectives on Accounting

Volumn 21, Issue 4, 2010, Pages 342-356

  Sikka, Prem ^a   Willmott, Hugh ^b  

^a UNIVERSITY OF ESSEX   (United Kingdom)

^b CARDIFF UNIVERSITY   (United Kingdom)

Author keywords

Conflict; Flight of capital; Globalization; Tax avoidance; Transfer pricing

Indexed keywords

EID: 77950229378     PISSN: 10452354     EISSN: 10959955     Source Type: Journal    
DOI: 10.1016/j.cpa.2010.02.004     Document Type: Article

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