The effect of transfer pricing and tax haven on cross-border acquisition

Lilik Adik Kurniawan and Ratna Wardhani

International Journal of Trade and Global Markets, 2022, vol. 15, issue 1, 3-11

Abstract: This study aims to investigate the effect of transfer pricing and tax incentive from tax haven countries on the possibility of cross-border company acquisition. This study examines the acquisition activities in Asia in the period of 2012-2014. By using a sample of non-financial companies with a total of 1562 observations, this study shows that transfer pricing affects the probability of the company to do a cross-border acquisition. This study also indicates that the probability of companies performing cross-border acquisition is smaller if the target company is located in a tax haven country.

Keywords: transfer pricing; tax haven; tax avoidance; cross-border acquisition; Asia. (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijtrgm:v:15:y:2022:i:1:p:3-11

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