Open AccessTHE ARM’S LENGTH PRINCIPLE: A PANACEA OR PROBLEM TO REGULATING TRANSFER PRICING TRANSACTIONS BY MNES IN DEVELOPING COUNTRIES
Author(s) -
Favourate Y. Mpofu,
Eukeria Wealth
Publication year - 2022
Publication title -
eurasian journal of business and management
Language(s) - English
Resource type - Journals
ISSN - 2148-0206
DOI - 10.15604/ejbm.2022.10.02.004
Subject(s) - transfer pricing , developing country , multinational corporation , panacea (medicine) , revenue , inefficiency , public economics , tax revenue , economics , international taxation , business , tax reform , economic growth , finance , market economy , medicine , alternative medicine , pathology