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Cogent Business & Management Volume 6, 2019 - Issue 1
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Research Article

Tax havens and transfer pricing intensity: Evidence from the French CAC-40 listed firms

Ronan Merle1 Department of finance and accounting, Rennes School of Business, Rennes, FranceView further author information
,
Bakr Al-Gamrh1 Department of finance and accounting, Rennes School of Business, Rennes, FranceCorrespondence[email protected]
View further author information
&
Tanveer Ahsan1 Department of finance and accounting, Rennes School of Business, Rennes, FranceView further author information
|
Collins G. Ntim2 Accounting, University of Southampton, Southampton, UKView further author information
(Reviewing editor)
Article: 1647918 | Received 19 May 2019, Accepted 13 Jul 2019, Published online: 26 Aug 2019

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Read on this site (4)

Lulus Kurniasih, Yusniyati Yusri, Fakarudin Kamarudin & Ahmad Fahmi Sheikh Hassan. (2023) The role of country by country reporting on corporate tax avoidance: Does it effective for the tax haven?. Cogent Business & Management 10:1.
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Dewi Kartika Sari, Sylvia Veronica Siregar, Dwi Martani & Ludovicus Sensi Wondabio. (2023) The effect of audit quality on transfer pricing aggressiveness and firm risk: Evidence from Southeast Asian countries. Cogent Business & Management 10:2.
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Alhassan Yusif Trawule, Samuel Gameli Gadzo, Holy Kwabla Kportorgbi & Richmond Sam-Quarm. (2022) Tax education and fear-appealing messages: A grease or sand in the wheels of tax compliance?. Cogent Business & Management 9:1.
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Favourate Sebele-Mpofu, Eukeria Mashiri & Samantha Chantelle Schwartz. (2021) An exposition of transfer pricing motives, strategies and their implementation in tax avoidance by MNEs in developing countries. Cogent Business & Management 8:1.
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Articles from other publishers (6)

Tran Quoc Thinh & Nguyen Thi Hai An. (2023) The influence of income tax rate, tunneling incentives, and return on equity on transfer pricing behavior of foreign direct investment enterprises in Vietnam. Investment Management and Financial Innovations 20:4, pages 194-210.
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Eukeria Wealth, Sharon A. Smulders & Favourate Y. Mpofu. (2023) Conceptualising the Behaviour of MNEs, Tax Authorities and Tax Consultants in Respect of Transfer Pricing Practices – A Three-Layer Analysis. Accounting, Economics, and Law: A Convivium 0:0.
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Hani Werdi Apriyanti, Suzana Sulaiman & Adibah Jamaluddin. (2023) Transfer pricing optimization in the developing economy: A tax consultant’s view. Corporate Governance and Organizational Behavior Review 7:2, pages 190-196.
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Sarmad Ali. 2022. Eurasian Business and Economics Perspectives. Eurasian Business and Economics Perspectives 171 189 .
Perdana Wahyu Santosa, Sovi Ismawati Rahayu, Zainal Zawir Simon & Martua Eliakim Tambunan. (2021) The moderating role of audit quality and firm size in the effect of corporate governance on related party transactions: Evidence from Indonesia. Investment Management and Financial Innovations 18:4, pages 166-176.
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Nasaraldeen Abdalla, Ali Ameen & Mahjouba Allefaa. (2021) The Effect of Using Information Technology as a Mediating Variable on the Relationship between Transformational Leadership and the Organization Performance of Education Sector. SSRN Electronic Journal.
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