Transfer Pricing at Multinational Corporate: A Literature Review Approach

Abstract

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.