The Effectiveness of Transfer Pricing in Multinational Corporations : A Global Perspective

Abdellah Benhabib ; Khalid Benali ; Mohamed Tkiouat
International Journal of Economics and Accounting 📅 2024 Vol 1, No 2 🔗 DOI: 10.70062/harmonieconomics.v1i2.30
Abstract
Transfer pricing remains a critical issue in international taxation, particularly for multinational corporations (MNCs). This paper assesses the effectiveness of transfer pricing mechanisms in managing intercompany transactions and ensuring compliance with international tax regulations. By reviewing case studies of large MNCs and conducting a cross-country comparison, the research evaluates the impact of transfer pricing rules on corporate profitability, tax avoidance, and the role of accountants in mitigating risks. The findings suggest that while transfer pricing helps MNCs optimize tax liabilities, it also raises ethical and transparency concerns that require stronger regulatory oversight.
Keywords
Transfer Pricing; Multinational Corporations; International Tax; Compliance; Tax Avoidance
How to Cite

Abdellah Benhabib, et al. (2024). The Effectiveness of Transfer Pricing in Multinational Corporations : A Global Perspective. International Journal of Economics and Accounting, 1(2). https://doi.org/10.70062/harmonieconomics.v1i2.30

Abdellah Benhabib; Khalid Benali; Mohamed Tkiouat, "The Effectiveness of Transfer Pricing in Multinational Corporations : A Global Perspective," International Journal of Economics and Accounting, vol. 1, no. 2, 2024.

Abdellah Benhabib; Khalid Benali; Mohamed Tkiouat. "The Effectiveness of Transfer Pricing in Multinational Corporations : A Global Perspective." International Journal of Economics and Accounting, vol. 1, no. 2, 2024.

Abdellah Benhabib; Khalid Benali; Mohamed Tkiouat. "The Effectiveness of Transfer Pricing in Multinational Corporations : A Global Perspective." International Journal of Economics and Accounting 1, no. 2 (2024).

Abdellah Benhabib, et al. (2024) 'The Effectiveness of Transfer Pricing in Multinational Corporations : A Global Perspective', International Journal of Economics and Accounting, 1(2). doi: 10.70062/harmonieconomics.v1i2.30.

Abdellah Benhabib; Khalid Benali; Mohamed Tkiouat. The Effectiveness of Transfer Pricing in Multinational Corporations : A Global Perspective. International Journal of Economics and Accounting. 2024;1(2).

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