The Use of Case-Based Reasoning to Understand Transfer Pricing

O. Curet, J. Elliott and M. Jackson

Working Papers from University of Southampton - Department of Accounting and Management Science

Abstract: 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).

Keywords: PRICES; CORPORATIONS; UNITED KINGDOM; TRANSNATIONAL CORPORATIONS (search for similar items in EconPapers)
JEL-codes: D40 D49 F20 F23 (search for similar items in EconPapers)
Pages: 21 pages
Date: 1996
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Citations: View citations in EconPapers (1)

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