Tax and tariff planning through transfer prices: The role of the head office and business unit

Kohlhase, Saskia; Wielhouwer, J.L.

doi:10.1016/j.jacceco.2022.101568

Cited by 16 publications

(8 citation statements)

References 44 publications

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“…The latest research conducted by Kohlhase and Wielhouwer (2023) was conducted on MNCs of European countries that have trading relationships outside the European countries, to examine the differences between various components of internal transfer pricing set by HOs and BUs. Using regression analysis methods, the results show that BUs contribute more to tax planning than HOs, even though the compensation plan does not contain clear incentives to do so.…”

Section: Resultsmentioning

confidence: 99%

“…To put it another way, transfer pricing has to be determined as though all parties were independent and conducting business at arm's length (Kalra & Afzal, 2023). Research on the topic of transfer pricing has been widely examined by practitioners and academics, including Kohlhase and Wielhouwer (2023), Amidu et al (2019), Choi et al (2020), Steen et al (2022, Sari et al (2020), Hummel et al(2019), Devita and Solikha (2021).…”

Section: Introductionmentioning

confidence: 99%

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Transfer Pricing at Multinational Corporate: A Literature Review Approach

Huslyanti,

Khaddafi,

Iswadi

2023

j. manaj. Indonesia

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This study is the result of a literature review of 10 (ten) articles on transfer pricing in multinational corporations (MNCs) studied by researchers from various countries both developed and developing countries in terms of objectives, methods and results. The ten (10) articles reviewed are sourced from international journals namely sciendirect and emerald insight. The study results show that in general, the purpose of the articles is to address transfer pricing abuse in multinational companies. The method used is generally quantitative and the result is that transfer pricing is related to tax avoidance.

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Section: Resultsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Transfer Pricing at Multinational Corporate: A Literature Review Approach

Huslyanti,

Khaddafi,

Iswadi

2023

j. manaj. Indonesia

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“…Within the company's operations, several tasks will be overseen to determine the budget allocation for tax expenditures. According to Kohlhase and Wielhouwer (2023), the tax burden incurred by a corporation is a factor that diminishes its earnings. This is due to the inverse relationship between the amount of responsibility assumed by a firm and the magnitude of its profit.…”

Section: Introductionmentioning

confidence: 99%

The Influence of Tax Planning, Tax Avoidance, and Deferred Tax Assets on the Value of Financial Sector Companies

Fadhillah,

Suryadi

2024

IJPPR

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The primary objective of this research is to investigate the impact of tax planning, tax avoidance, and deferred tax assets on the valuation of enterprises operating within the financial industry. The used dataset comprises panel data obtained from firms that are publicly listed on the Indonesia Stock Exchange (IDX) during a certain timeframe. The used statistical technique for analysis is multiple linear regression. The findings indicated that the factors of tax planning, tax avoidance, and deferred tax assets did not have a statistically significant impact on the company's worth when considered collectively. However, it is worth noting that the impact on the company's value is mostly influenced by deferred tax assets, whereas tax planning and tax avoidance do not have a substantial effect.

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“…Incoterm can increase competitive advantage and financial gain (Gardner, 2012), logistics performance (Hien et al, 2014), and improve alliance performance (Sugiono et al, 2022). There have been many other kinds of literature that discuss Incoterms 2020 (Bergami and Tichá, 2022;Davis and Vogt, 2022;del Rosal, 2013;Edet et al, 2021;Fruscione, 2022;Jeon, 2021;Kim et al, 2022;Kim, 2022;Kohlhase and Wielhouwer, 2022;Stojanović et al, 2021;Wagner, 2022;Yang, 2021) However, the existing literature only discusses from the perspective of exporters and importers. A few kinds of literature are addressed from the perspective of Freight Forwarders whose activities are highly dependent on the selection of incoterms (McKinnon, 2014;Sugiono et al, 2022).…”

Section: Introductionmentioning

confidence: 99%

Analysis of Incoterms and Relational Resources to Improve Competitive Advantage: A Study of Freight Forwarders Company in Indonesia

Sugiono,

Rahayu,

Wibowo

et al. 2023

Asian Journal of Logistics Management

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This study aims to analyze the impact of Incoterm and relational resources on the competitive advantage of Indonesian Freight forwarders. The measurement methodology uses structural equation model (SEM) analysis with SmartPLS software to analyze the impact of Incoterms and relational resources on competitive advantage. Through social media, online questionnaires were sent to gather research data. The Likert scale of 5 was used to create the questionnaire. Companies that provide freight forwarding services were the respondents in this study, chosen by simple random sampling. Online questionnaires were distributed to 75 companies to answer questions submitted. The data analysis step is validity tests, reliability tests, significance tests, and hypothesis tests. Based on the data processing results, it is found that Incoterm and relational resources positively affect competitive advantages. The novelty of this study is a model of the relationship between the effect of Incoterm and relational resources on the competitive advantage of freight forwarding companies. The research's theoretical implication is that Freight forwarder companies' management should select appropriate incoterms and implement relational resource policies to encourage increased competitive advantage. One of the limitations of this study is that the sample size used is only a small number of companies engaged in international Freight Forwarder services, only 75 companies.

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Tax and tariff planning through transfer prices: The role of the head office and business unit

Cited by 16 publications

References 44 publications

Transfer Pricing at Multinational Corporate: A Literature Review Approach

Transfer Pricing at Multinational Corporate: A Literature Review Approach

The Influence of Tax Planning, Tax Avoidance, and Deferred Tax Assets on the Value of Financial Sector Companies

Analysis of Incoterms and Relational Resources to Improve Competitive Advantage: A Study of Freight Forwarders Company in Indonesia

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