What do we know about transfer pricing? Insights from bibliometric analysis

Satish Kumar, Neeraj Pandey, Weng Marc Lim, Akash Nil Chatterjee and Nitesh Pandey
Authors registered in the RePEc Author Service: Satish Kumar and Satish Kumar

Journal of Business Research, 2021, vol. 134, issue C, 275-287

Abstract: Transfer pricing is important to many business conglomerates and multinational enterprises. In this review, we pursue a stock-take of transfer pricing research through a bibliometric analysis. Using bibliometric data of 735 research articles from the Scopus database, this review sheds light on the leading authors, countries, institutions, outlets, articles, and themes of transfer pricing research over 50 years (1968–2019). Findings of this review suggest that there is a need for transfer pricing research to go beyond compliance and tax management and toward a more meaningful exercise of using transfer pricing as a strategic tool in business. Future research directions for transfer pricing conclude this review.

Keywords: Bibliometric analysis; Bibliometric review; Transfer price; Transfer pricing; Conglomerate; Multinational; International business; Tax compliance; Tax management; Strategy (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (38)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:jbrese:v:134:y:2021:i:c:p:275-287

DOI: 10.1016/j.jbusres.2021.05.041

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