Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms |
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| Authors: | Grant Richardson Grantley Taylor Roman Lanis |
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| Institution: | 1. School of Accounting and Finance, The Business School, University of Adelaide, 10 Pulteney Street, Adelaide, South Australia 5005, Australia;2. School of Accounting, Curtin Business School, Curtin University, GPO Box U1987, Perth, Western Australia 6845, Australia;3. School of Accounting, UTS Business School, University of Technology – Sydney, Corner of Quay Street and Ultimo Road, Haymarket, Sydney, NSW 2000, Australia |
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| Abstract: | This study examines the major determinants of transfer pricing aggressiveness. Based on a hand-collected sample of 183 publicly-listed Australian firms for the 2009 year, our regression results show that firm size, profitability, leverage, intangible assets, and multinationality are significantly positively associated with transfer pricing aggressiveness after controlling for industry-sector effects. Our additional regression results also indicate that firms augment their transfer pricing aggressiveness through the joint effects of intangible assets and multinationality. |
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| Keywords: | Transfer pricing Corporate tax avoidance Australia |
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