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).
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Paper 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: Handle: RePEc:fth:sotoam:96-129
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 Email: Web page: http://www.soton.ac.uk/~econweb/ More information through EDIRC
Find related papers by JEL classification: D40 - Microeconomics - - Market Structure and Pricing - - - General D49 - Microeconomics - - Market Structure and Pricing - - - Other F20 - International Economics - - International Factor Movements and International Business - - - General F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business