Tax havens and transfer pricing intensity: Evidence from the French CAC-40 listed firms

Ronan Merle, Bakr Al-Gamrh and Tanveer Ahsan
Additional contact information
Ronan Merle: ESC [Rennes] - ESC Rennes School of Business
Bakr Al-Gamrh: ESC [Rennes] - ESC Rennes School of Business
Tanveer Ahsan: ESC [Rennes] - ESC Rennes School of Business

Post-Print from HAL

Abstract: Multinational enterprises (MNEs) may use transfer pricing techniques andpolicies to reduce their tax base in higher-tax rate jurisdictions by shifting it tolower-tax rate countries or tax havens. These practices, enhanced by the globali-zation and dematerialization of the economy, have flourished and became a majorissue for supranational organizations, tax authorities and even in the public opinion.This study analyses the impact of intangible assets, firm size, effective tax rate, andleverage on transfer pricing intensity. French publicly listed firms in the CAC-40 were examined during the period from 2012 to 2015. The regression results show thatthe firm size and leverage are positively associated while intangible assets andeffective tax rate are negatively associated with transfer pricing intensity.

Keywords: Economics; Finance; Business; Management and Accounting (search for similar items in EconPapers)
Date: 2019-01-01
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Published in Cogent Business & Management, 2019, 6 (1), ⟨10.1080/23311975.2019.1647918⟩

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02332055

DOI: 10.1080/23311975.2019.1647918

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().