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    Multinationality, Tax Havens, Intangible Assets and Transfer Pricing Aggressiveness: An Empirical Analysis

    Access Status
    Fulltext not available
    Authors
    Taylor, Grantley
    Richardson, G.
    Lanis, R.
    Date
    2015
    Type
    Journal Article
    
    Metadata
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    Citation
    Taylor, G. and Richardson, G. and Lanis, R. 2015. Multinationality, Tax Havens, Intangible Assets and Transfer Pricing Aggressiveness: An Empirical Analysis. Journal of International Accounting Research. 14 (1): pp. 25-57.
    Source Title
    Journal of International Accounting Research
    DOI
    10.2308/jiar-51019
    ISSN
    1558-8025
    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/36495
    Collection
    • Curtin Research Publications
    Abstract

    This study examines the individual and joint effects of multinationality, tax havens, and intangible assets on transfer pricing aggressiveness. Based on a hand-collected sample of 286 publicly listed U.S. multinational firms over the 2006–2012 period (2,002 firm-year observations), the regression results indicate that multinationality, tax haven utilization, and intangible assets are significantly positively associated with transfer pricing aggressiveness. The regression results also show that firms magnify their international transfer pricing aggressiveness through the joint effects of intangible assets, multinationality, and tax havens. Overall, the empirical findings demonstrate that the utilization of tax havens and the level of intangible assets are economically important factors that assist firms in obtaining tax benefits through transfer pricing aggressiveness.

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