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Sébastien Gonnet
affiliation not provided to SSRN
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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
Bert Steens
,
Thibaut Roques
, Sébastien Gonnet,
Christof Beuselinck
and
Matthias Petutschnig
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:
Transfer pricing; Corporate taxation; Accounting Comparables; Country risk; Geographical proximity
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