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

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

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 re...

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Bibliographic Details
Main Authors:	Taylor, Grantley, Richardson, G., Lanis, R.
Format:	Journal Article
Published:	2015
Online Access:	http://hdl.handle.net/20.500.11937/36495

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