Tax strategy control: The case of transfer pricing tax risk management |
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| Institution: | 1. HEC Lausanne, Faculty of Business and Economics, University of Lausanne, 1015 Lausanne, Switzerland;2. IESE Business School, University of Navarra, Avenida Pearson, 21, 08034 Barcelona, Spain;1. IAE – University of Limoges, France;2. TSM – University of Toulouse 1 Capitole, France;3. University of Toulouse 3 Paul Sabatier, France;1. Accounting & Finance, The University of Western Australia, 35 Stirling Highway, Crawley, Western Australia 6009, Australia;2. Ernst & Young, 11 Mount Bay Road, Perth, Western Australia 6000, Australia;1. Department of Accountancy, Lingnan University, Tuen Mun, Hong Kong;2. Department of Accountancy, City University of Hong Kong, Kowloon Tong, Hong Kong |
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| Abstract: | This paper examines how a functional tax strategy impacts the management control system (MCS) in a multinational enterprise (MNE) facing transfer pricing tax risks. Based on case study findings it is argued that the MCS in a multinational setting is contingent upon the MNE's response to its tax environment. Moreover, the paper extends existing contingency-based theory on MCS by illustrating the role of inter-organisational network collaboration across MNE transfer pricing tax experts. This collaboration, caused by a widely dispersed tax knowledge base, fuels the formal interactive control system and reduces tax uncertainty. The paper adopts an interdisciplinary approach for explaining findings, using contingency-based theory and network theory at the inter-organisational level. |
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| Keywords: | Tax risk management Management control systems Tax strategy International transfer pricing Inter-organisational networks |
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