The Influence of Transfer Pricing on International Tax Competition: a Case Study of Emerging Economies

EasyChair Preprint 15737

Abstract

This paper explores the role of transfer pricing in shaping international tax competition, focusing on emerging economies. Transfer pricing, the method by which multinational enterprises allocate profits among subsidiaries in different jurisdictions, significantly impacts global tax strategies and competition. This study examines how transfer pricing practices affect tax competition among emerging economies, evaluates the responses of these economies to such practices, and assesses the broader implications for tax policy and economic development.

Keyphrases: Tax, competition, international

@booklet{EasyChair:15737,
  author    = {Mujtaba Saeed},
  title     = {The Influence of Transfer Pricing on International Tax Competition: a Case Study of Emerging Economies},
  howpublished = {EasyChair Preprint 15737},
  year      = {EasyChair, 2025}}