This study examines transfer pricing behaviour in the context of the Saudi oil and gas sector, as well as that of a number of other countries (e.g., Australia, Canada, Czech Republic, France, Korea, Japan, Kuwait, Norway, Poland, Sweden, UK, and US). The technique of Bartelsman and Beetsma [1] is proposed as the foundation for evaluating the hypothesis. The findings of this study show that the Bartelsman and Beetsma [1] model fails to detect transfer pricing for the aim of shifting profit when applied to the Saudi Arabian oil and gas sector. When the Bartelsman and Beetsma [1] model is applied to additional countries, such as Japan, Korea, Norway, Poland, and the United Kingdom, it produces results that show the incidence of transfer pricing behaviour for the purpose of shifting profits.
Author (s) Details
Dr. Ali Faya Alhassan
College of Business, King Khalid University, Saudi Arabia.
View Book :- https://stm.bookpi.org/MPEBM-V2/article/view/2323
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