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Comparing cross-cultural regulatory styles and processes in dealing with transfer pricing

Sakurai, Yuka


The aim of this paper is to find ways to reduce conflict between tax administrations and multinational 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...[Show more]

CollectionsANU Research Publications
Type: Working/Technical Paper
Source: International Journal of the Sociology of Law
DOI: 10.1016/S0194-6595(02)00024-2


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