الفهرس 
Prior Empirical Research on International Transfer Pricing in Emerging capital market CountriesOnly 14 pages are availabe for public view
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Abstract
Now, most cross border transactions take place among related enterprises. The transfer pricing mechanism is a tool commonly used by multinational companies (MNCs) to transfer the tax base from countries with high taxation to countries with low taxation. “Transfer pricing” is the pricing of products or services provided by one division to other division of the same corporate entity. Under this framework, the so-called arm´s length principle is the universal method used for tax purposes to allocate profits between related enterprises operating in different countries. The main goal of this study was to make international comparative study of applying arm’s length price and determine its effect on tax revenue. This dissertation examines transfer pricing, its role in tax avoidance, the different methods of calculating it, and the different mechanisms of applying it in detail.