{"title":"转让定价法规和行政做法的不确定性对企业投资决策的影响","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":"1 7","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"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\":\"1 7\",\"pages\":\"\"},\"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}","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}
The Effect of Uncertainty Regarding Transfer Pricing Regulations and Administrative Practices on Corporate Investment Decisions
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.
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