Transfer Pricing as a Tool of Global Tax Policy – Temporal and Geographical Analysis

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F25%3A43975573" target="_blank" >RIV/49777513:23510/25:43975573 - isvavai.cz</a>
Result on the web
<a href="http://hdl.handle.net/20.500.12603/912" target="_blank" >http://hdl.handle.net/20.500.12603/912</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.36689/uhk/hed/2025-01-028" target="_blank" >10.36689/uhk/hed/2025-01-028</a>

Result language
angličtina
Original language name
Transfer Pricing as a Tool of Global Tax Policy – Temporal and Geographical Analysis
Original language description
Transfer pricing, which plays a key role in international tax policy, represents one of the most extensively discussed topics in academic literature. The aim of this article is to characterize the development of scientific interest in transfer pricing, specifically to identify the main areas of focus during the period from 1975 to 2023. This goal is addressed through two research questions: first, what are the trends in the timeline of scientific publications and their connection to key regulatory initiatives, and second, what is the geographical distribution of scientific publications, identifying the countries that contribute the most to this discussion. The timeline analysis revealed that interest in transfer pricing significantly increased during periods associated with important regulatory changes, such as the publication of the OECD Transfer Pricing Guidelines in 1992, the implementation of the BEPS Action Plan since 2013, and the agreement on a global minimum tax in 2021. Geographical analysis showed the dominance of the United States, China, and several European countries, reflecting their economic and academic strength. The findings also highlight the growing role of emerging markets in academic research on transfer pricing.
Czech name
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Czech description
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Publication year
2025
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the international scientific conference Hradec Economic Days 2025
ISBN
978-80-7435-945-3
ISSN
2464-6067
e-ISSN
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Number of pages
9
Pages from-to
310-318
Publisher name
University of Hradec králové
Place of publication
Hradec Králové
Event location
Hradec Králové
Event date
Apr 10, 2025
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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