{"title":"The Effect of Uncertainty Regarding Transfer Pricing Regulations and Administrative Practices on Corporate Investment Decisions","authors":"M. Azmi Shabestari, R. Safaei","doi":"10.59403/8cbkga","DOIUrl":null,"url":null,"abstract":"This article examines the role of uncertainty arising from changes in transfer pricing regulations on the investment decisions of multinational enterprises. The authors’ findings highlight the significant effect of transfer pricing uncertainty and illustrate the importance of establishing international standards to enhance certainty.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2024-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bulletin for International Taxation","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59403/8cbkga","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
This article examines the role of uncertainty arising from changes in transfer pricing regulations on the investment decisions of multinational enterprises. The authors’ findings highlight the significant effect of transfer pricing uncertainty and illustrate the importance of establishing international standards to enhance certainty.
京公网安备 11010802042870号
京ICP备2023020795号-1
分享
求助内容：
应助结果提醒方式：
扫码关注我们
