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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Analysis of transfer mispricing of commodity exports in African countries
 Zachar, Martin ; Janský, Petr (advisor) ; Kracík, Jiří (referee)
Governments around the world are burdened by what is estimated to be a $160 billion annual tax loss stemming from transfer mispricing. Developing countries may be even more susceptible to this phenomenon due to their lax reporting and regulatory standards. However, research done to date on transfer mispricing with regards to developing countries is very limited. This paper investigates commodity transactions between selected African countries and the world for 2008-2009, looking for pricing anomalies in both absolute terms and in relation to global mispricing averages. The data was examined using linear regression models, volume-based analysis and case study analyses. While the former two did not find convincing evidence of substantial price distortions, the latter uncovered several anomalies that may point to mispricing. These results point to the fact that transfer mispricing occurring in developing countries is in line with that of the rest of the world.
Detailed record
Analysis of transfer mispricing of commodity exports in African countries
 Zachar, Martin ; Janský, Petr (advisor) ; Kracík, Jiří (referee)
Governments around the world are burdened by what is estimated to be a $160 billion annual tax loss stemming from transfer mispricing. Developing countries may be even more susceptible to this phenomenon due to their lax reporting and regulatory standards. However, research done to date on transfer mispricing with regards to developing countries is very limited. This paper investigates commodity transactions between selected African countries and the world for 2008-2009, looking for pricing anomalies in both absolute terms and in relation to global mispricing averages. The data was examined using linear regression models, volume-based analysis and case study analyses. While the former two did not find convincing evidence of substantial price distortions, the latter uncovered several anomalies that may point to mispricing. These results point to the fact that transfer mispricing occurring in developing countries is in line with that of the rest of the world.
Detailed record

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