The Effect of Uncertainty Regarding Transfer Pricing Regulations and Administrative Practices on Corporate Investment Decisions

Year: 2024

Type: Journal Publication

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.

Publication Information

TRR 266 researchers

Reyhaneh Safaei Paderborn University

External researchers

Mehrzad Azmi Shabestari

Issue Number

Volume Number

DOI

DOI Link

Cite this article as

Azmi Shabestari, M., & Safaei, R. (2024). The Effect of Uncertainty Regarding Transfer Pricing Regulations and Administrative Practices on Corporate Investment Decisions. Bulletin for International Taxation, 78(6). https://doi.org/10.59403/8cbkga

Participating Institutions

TRR 266‘s main locations are Paderborn University (Coordinating University), HU Berlin, and University of Mannheim. All three locations have been centers for accounting and tax research for many years. They are joined by researchers from LMU Munich, Frankfurt School of Finance and Management, Goethe University Frankfurt, University of Cologne and Leibniz University Hannover who share the same research agenda.