Tax havens and transfer pricing strategies: Insights from emerging economies
Peter Vaz da Fonseca,
Michele Nascimento Jucá,
João Paulo da Torre Vieito
Abstract:This study examines multinational companies in emerging markets, exploring their transfer pricing strategies for establishing tax havens. These companies employ various mechanisms (e.g., transfer pricing, profit transfers, and the reallocation of intangible assets) to minimize their tax liabilities. Today an increasing level of intangible assets facilitates smoother profit transfers to jurisdictions with lower tax burdens. Furthermore, these companies relocate their productive activities to tax havens, creatin… Show more
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