What do we know about transfer pricing? Insights from bibliometric analysis

被引：173

作者：

Kumar, Satish ^{[1
,2
]}

Pandey, Neeraj ^{[3
]}

Lim, Weng Marc ^{[2
,4
]}

Chatterjee, Akash Nil ^{[5
]}

Pandey, Nitesh ^{[1
]}

机构：

[1] Malaviya Natl Inst Technol, Dept Management Studies, Jaipur 302017, Rajasthan, India

[2] Swinburne Univ Technol, Sch Business, Jalan Simpang Tiga, Sarawak 93350, Malaysia

[3] Natl Inst Ind Engn NITIE, Mumbai, Maharashtra, India

[4] Swinburne Univ Technol, Swinburne Business Sch, John St, Hawthorn, Vic 3122, Australia

[5] Dr Reddys Labs, Hyderabad, India

来源：

JOURNAL OF BUSINESS RESEARCH | 2021年 / 134卷

关键词：

Bibliometric analysis; Bibliometric review; Transfer price; Transfer pricing; Conglomerate; Multinational; International business; Tax compliance; Tax management; Strategy; TRANSFER PRICES; GAME-THEORY; TAXES; LEVEL; COST;

D O I：

10.1016/j.jbusres.2021.05.041

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Transfer pricing is important to many business conglomerates and multinational enterprises. In this review, we pursue a stock-take of transfer pricing research through a bibliometric analysis. Using bibliometric data of 735 research articles from the Scopus database, this review sheds light on the leading authors, countries, institutions, outlets, articles, and themes of transfer pricing research over 50 years (1968-2019). Findings of this review suggest that there is a need for transfer pricing research to go beyond compliance and tax management and toward a more meaningful exercise of using transfer pricing as a strategic tool in business. Future research directions for transfer pricing conclude this review.

引用

页码：275 / 287

页数：13

共 59 条

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