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

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2025

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Proceedings of the international scientific conference Hradec Economic Days 2025

ISBN

978-80-7435-945-3

ISSN

2464-6067

e-ISSN

—

Počet stran výsledku

9

Strana od-do

310-318

Název nakladatele

University of Hradec králové

Místo vydání

Hradec Králové

Místo konání akce

Hradec Králové

Datum konání akce

10. 4. 2025

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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