Nottingham University Business School
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Cong Shao

Room: A2 (South Building)
Tel: +44 (0) 115 8467995

Current Status: Registered
Year of Registration: 2019
Expected Completion Date: /09/2022

Primary Funding Source:

Research Topic:
Transfer pricing risk management on intangible assets for multinational enterprises

Research Details:
Transfer prices means the prices charged by associated companies in a same group for the use or transfer of the goods or service. However, it always comes with the intention of reducing multinationals' overall tax liabilities. As multinationals operate globally, different tax systems in various countries provide several opportunities to mitiagte tax burden. Aggressive transfer pricing practices of multinationals have cause wide public concern, and the governments, therefore, have continuously imposed or updated regulations on this issue, especially on the transfer of intangible assets.

It is, therefore, reasonable to say that transfer pricing has become a tax-compliance risk for multinationals instead of a tax-efficient tool it used to be in the past. In this case, how to manage this risk is of practice importance for multinationals. This research will focus on this phenomena. By interviewing tax experts mainly from Big Four Firms, a general framwork will be created to, hopefully, help multinationals manage this risk.

Research Supervisor/s: Jane Frecknall-Hughes, Tommaso Faccio and Katy Ferris

Department: Accounting

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