The effect of transfer pricing and tax haven on cross-border acquisition
by Lilik Adik Kurniawan; Ratna Wardhani
International Journal of Trade and Global Markets (IJTGM), Vol. 15, No. 1, 2022

Abstract: This study aims to investigate the effect of transfer pricing and tax incentive from tax haven countries on the possibility of cross-border company acquisition. This study examines the acquisition activities in Asia in the period of 2012-2014. By using a sample of non-financial companies with a total of 1562 observations, this study shows that transfer pricing affects the probability of the company to do a cross-border acquisition. This study also indicates that the probability of companies performing cross-border acquisition is smaller if the target company is located in a tax haven country.

Online publication date: Wed, 16-Feb-2022

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