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The Use of Case-Based Reasoning to Understand Transfer Pricing

Author

Listed:
  • Curet, O.
  • Elliott, J.
  • Jackson, M.

Abstract

To the authors' knowledge this is the first study to use Case-Based Reasoning (CBR) to explore the domain of Transfer Pricing. Data has been collected from a sample of UK multinational enterprises (MNEs) concerning their transfer pricing policies. This paper illustrates the applicability of CBR technology to evaluate the relationship between the occurrence of transfer pricing audits and companies' characteristics (eg organisational features and contingent variables).

Suggested Citation

  • Curet, O. & Elliott, J. & Jackson, M., 1996. "The Use of Case-Based Reasoning to Understand Transfer Pricing," Papers 96-129, University of Southampton - Department of Accounting and Management Science.
    • Handle: RePEc:fth:sotoam:96-129
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    Cited by:

    1. Messaoud Mehafdi, 2000. "The Ethics of International Transfer Pricing," Journal of Business Ethics, Springer, vol. 28(4), pages 365-381, December.

    More about this item

    Keywords

    PRICES; CORPORATIONS; UNITED KINGDOM; TRANSNATIONAL CORPORATIONS;
    All these keywords.

    JEL classification:

    • D40 - Microeconomics - - Market Structure, Pricing, and Design - - - General
    • D49 - Microeconomics - - Market Structure, Pricing, and Design - - - Other
    • F20 - International Economics - - International Factor Movements and International Business - - - General
    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business

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