Determinants of transfer pricing aggressiveness: empirical evidence from Australian firms

Grant Richardson; Grantley Taylor; Roman Lanis

doi:10.1016/j.jcae.2013.06.002

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 journal › Article

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 language	English
Pages (from-to)	136-150
Number of pages	15
Journal	Journal of Contemporary Accounting and Economics
Volume	9
Issue number	2
DOIs	https://doi.org/10.1016/j.jcae.2013.06.002
Publication status	Published - 1 Dec 2013
Externally published	Yes

Keywords

Australia
Corporate tax avoidance
Transfer pricing

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10.1016/j.jcae.2013.06.002

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