Comparing cross-cultural regulatory styles and processes in dealing with transfer pricing
Collections | ANU Centre for Tax System Integrity (CTSI) |
---|---|
Title: | Comparing cross-cultural regulatory styles and processes in dealing with transfer pricing |
Author(s): | Sakurai, Yuka Australian National University. Centre for Tax System Integrity Australian Taxation Office |
Date published: | Nov-2004 |
Publisher: | Centre for Tax System Integrity (CTSI), Research School of Social Sciences, The Australian National University Australian Taxation Office |
Series/Report no.: | Working paper (Centre for Tax System Integrity) ; no. 51 |
Description: | ltinational corporations (MNCs) and between tax administrations in relation to transfer
pricing. This paper examines cross-national differences in both management and
regulatory styles between the US, the UK and Japan in relation to transfer pricing and
evaluates Australia’s transfer pricing regulatory strategy. Data were based on semistructured
interviews conducted in July 2000 to September 2001 with tax managers
working for MNCs, tax advisors employed by the Big Five accounting firms, and revenue
authorities from Australia, Japan, the UK and the US. The results suggest that crossnational
differences in management styles do exist between Japanese MNCs and their
Western counterparts. However, harmonisation of management styles is occurring. The
results suggest that the different regulatory styles employed by US, UK and Japanese tax
administrations have both merits and shortcomings for ensuring compliance with transfer
pricing rules. The implications of this study are discussed in a global regulatory context. |
URI: | http://hdl.handle.net/1885/154857 |
ISBN: | 0 642 76853 6 |
ISSN: | 1444-8211 |
Download
File | Description | Size | Format | Image |
---|---|---|---|---|
51.pdf | 348.09 kB | Adobe PDF |
Items in Open Research are protected by copyright, with all rights reserved, unless otherwise indicated.
Updated: 17 November 2022/ Responsible Officer: University Librarian/ Page Contact: Library Systems & Web Coordinator