Sébastien Gonnet

affiliation not provided to SSRN

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Scholarly Papers (1)

1.

Transfer Pricing Comparables: Preferring a Close Neighbor Over a Far-Away Peer?

forthcoming in Journal of International Accounting, Auditing and Taxation
Number of pages: 52 Posted: 07 May 2020 Last Revised: 05 Jan 2022
VU University, Independent, affiliation not provided to SSRN, Catholic University of Lille - IESEG School of Management and Vienna University of Economics and Business
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Abstract:

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Transfer pricing; Corporate taxation; Accounting Comparables; Country risk; Geographical proximity