The Use of Case-Based Reasoning to Understand Transfer Pricing
AbstractTo 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).
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Bibliographic InfoPaper provided by University of Southampton - Department of Accounting and Management Science in its series Papers with number 96-129.
Length: 21 pages
Date of creation: 1996
Date of revision:
Contact details of provider:
Postal: University of Southampton, Department of Accounting & Mangement Science, Southampton S09 5NH UK.
Phone: 44 0173 592537/592555
Fax: 44 0173 593858
Web page: http://www.soton.ac.uk/~econweb/
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