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The use of case-based reasoning to understand transfer pricing

The use of case-based reasoning to understand transfer pricing
The use of case-based reasoning to understand transfer pricing
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)
96-129
University of Southampton
Elliot, J.
a58927e5-52a0-4043-a985-887ce99eb698
Curet, O.
c1bf4252-4d31-4a57-bedf-073ba637d3fb
Jackson, M.
f73553de-6f67-41c2-9f3d-613b61a00d80
Elliot, J.
a58927e5-52a0-4043-a985-887ce99eb698
Curet, O.
c1bf4252-4d31-4a57-bedf-073ba637d3fb
Jackson, M.
f73553de-6f67-41c2-9f3d-613b61a00d80

Elliot, J., Curet, O. and Jackson, M. (1996) The use of case-based reasoning to understand transfer pricing (Discussion Papers in Accounting and Management Science, 96-129) Southampton, UK. University of Southampton 21pp.

Record type: Monograph (Discussion Paper)

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)

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More information

Published date: 1996

Identifiers

Local EPrints ID: 36145
URI: http://eprints.soton.ac.uk/id/eprint/36145
PURE UUID: 5c50e804-8382-470f-85da-6ef3eb709cf0

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Date deposited: 30 Apr 2007
Last modified: 11 Dec 2021 15:31

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Contributors

Author: J. Elliot
Author: O. Curet
Author: M. Jackson

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