Transfer Pricing and Related Party Transactions: A Bibliometric Analysis

• Authors: Neli Capatina-Verdes

Abstracts

EN

In order to create complex business structures and to obtain economic benefits, multinational companies have given rise to transfer pricing. Due to their importance, it has been possible to expand international trade to a higher level. This study focuses on the issue of transfer pricing and related party transactions (RPT), with the aim to overview the productivity and impact of research in transfer pricing and RPT area highlighting the main research trends in the field. 3885 papers extracted in February 2022 from Web of Science and Scopus databases were examined and basic topics debated in research between 1968 and 2021 were identified. The search words used are transfer pricing and RPT. Based on results obtained, the level of development and the main tendencies in terms of impact, core publications, topics, authors, institutions and countries were identified. The analysis of the conceptual structure of keywords via VOSviewer allowed us to obtain their graphic visualisation and to categorise them through their degree of interaction in eight research directions: transfer pricing taxation, accounting, theoretic and economic context, sustainability, innovation and ethics of transfer pricing, RPT disclosure, firm performance, RPT and earnings management, and the fraudulent use of transfer pricing and RPT. The results of bibliometric analysis are helpful to identify the most suitable journals for publication, potential collaborators, and areas for research regarding transfer pricing and RPT issues.

Keywords

EN

international tax system; corporate governance; arm`s length principle; RPT; TP

• Publisher: Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
• Journal: Central European Economic Journal
• Year: 2022
• Volume: 9
• Issue: 56
• Pages: 237-253

Dates

published

2022

Contributors

author

Neli Capatina-Verdes

• Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, Iasi, Romania

• https://orcid.org/0000000273182904

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Identifiers

DOI

10.2478/ceej-2022-0014

Biblioteka Nauki

2167582