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Comparative Jurisprudence on the Application of the Arm’s Length Principle: A Global Survey of Transfer Pricing Regulation and its Implications for Zambia

Author

Listed:
  • Victor Mwape

    (Institute of Distance Education, University of Zambia, Lusaka, Zambia)

  • Austin Mwange

    (Graduate School of Business, University of Zambia, Lusaka, Zambia)

  • Munyonzwe Hamalengwa

    (School of Law, Zambia Open University, Lusaka, Zambia)

Abstract

This article undertakes a comparative analysis of the implementation of the Arm’s Length Principle across selected jurisdictions, examining legislative frameworks, enforcement mechanisms, and policy implications. Using doctrinal and policy-analytical approaches, the study evaluates congruence with OECD standards and draws implications for Zambia’s transfer pricing framework. The study advocates a hybrid, context-sensitive model tailored to Zambia’s institutional and developmental needs.

Suggested Citation

  • Victor Mwape & Austin Mwange & Munyonzwe Hamalengwa, 2025. "Comparative Jurisprudence on the Application of the Arm’s Length Principle: A Global Survey of Transfer Pricing Regulation and its Implications for Zambia," African Journal of Commercial Studies, African Journal of Commercial Studies, vol. 6(3).
    • Handle: RePEc:cwk:ajocsk:2025-58
    DOI: 10.59413/ajocs/v6.i3.3
    as

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    References listed on IDEAS

    as
    1. Lorraine Eden & William Byrnes, . "Transfer pricing and state aid: the unintended consequences of advance pricing agreements," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
    2. Li Liu & Tim Schmidt-Eisenlohr & Dongxian Guo, 2020. "International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the United Kingdom," The Review of Economics and Statistics, MIT Press, vol. 102(4), pages 766-778, October.
    3. Walid El Hamad & Lee Moerman & Sanja Pupovac, 2023. "Chevron Australia and Tax Justice Network: a case of rhetoric," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 35(3), pages 412-431, March.
    4. Noam Noked & Jingyi Wang, 2024. "Chinese companies in tax havens," Journal of International Economic Law, Oxford University Press, vol. 27(3), pages 521-537.
    Full references (including those not matched with items on IDEAS)

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    Keywords

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    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business

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