Determinants of transfer pricing aggressiveness

empirical evidence from Australian firms

Grant Richardson*, Grantley Taylor, Roman Lanis

*Corresponding author for this work

Research output: Contribution to journalArticle

10 Citations (Scopus)

Abstract

This study examines the major determinants of transfer pricing aggressiveness. Based on a hand-collected sample of 183 publicly-listed Australian firms for the 2009 year, our regression results show that firm size, profitability, leverage, intangible assets, and multinationality are significantly positively associated with transfer pricing aggressiveness after controlling for industry-sector effects. Our additional regression results also indicate that firms augment their transfer pricing aggressiveness through the joint effects of intangible assets and multinationality.

Original languageEnglish
Pages (from-to)136-150
Number of pages15
JournalJournal of Contemporary Accounting and Economics
Volume9
Issue number2
DOIs
Publication statusPublished - 1 Dec 2013
Externally publishedYes

Keywords

  • Australia
  • Corporate tax avoidance
  • Transfer pricing

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