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Showing 1 to 1 of 1 for “"Transfer pricing--Taxation--Law and legislation."”.
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Factors affecting transfer pricing tax compliance in Zambia: evidence from the mining sector.
Multinational enterprises abuse transfer pricing to erode the country’s tax base by shifting profits to other jurisdictions thereby depriving the country of revenue that would otherwise be available for development. The aim of this study was to assess the factors affecting transfer pricing tax …