The Resource Might non-rational economic executive behavior be affecting transfer pricing decision making?

Might non-rational economic executive behavior be affecting transfer pricing decision making?

Label
Might non-rational economic executive behavior be affecting transfer pricing decision making?
Title
Might non-rational economic executive behavior be affecting transfer pricing decision making?
Creator
Subject
Language
eng
Summary
This article analyses how the behaviour of senior executives may unknowingly bias transfer pricing decisions and analyses. Awareness of those behaviours may allow decision makers to "debias" the process, help ensure dissemination of unbiased information and make the outcome of transfer pricing analysis more reliable. Furthermore, possible "nudgets", methods to encourage rational decisions (Thaler and Sunstein 2008), are discussed to improve transfer pricing related behaviour
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 27 (2018), no. 8 ; 4 p
http://library.link/vocab/creatorName
  • Milewska, M
  • Stone, G
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
transfer pricing
Label
Might non-rational economic executive behavior be affecting transfer pricing decision making?
Instantiates
Publication
Label
Might non-rational economic executive behavior be affecting transfer pricing decision making?
Publication

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