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