{"id":68555,"date":"2023-12-01T23:07:53","date_gmt":"2023-12-01T22:07:53","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/transfer-pricing-as-a-tax-compliance-risk\/"},"modified":"2025-10-22T22:24:35","modified_gmt":"2025-10-22T20:24:35","slug":"transfer-pricing-as-a-tax-compliance-risk","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/68555\/","title":{"rendered":"Transfer pricing as a tax compliance risk"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-68555","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"This paper studies the role of transfer pricing as a critical compliance issue. Specifically, we an-alyse whether and to what extent the perceived risk associated with transfer pricing responds to country-, industry- and firm-specific characteristics. Empirically, transfer pricing risk awareness is measured as a professional assessment reported by the person with ultimate responsibility for transfer pricing in their company. Based on a unique global survey conducted by a Big 4 ac-counting firm in 2007 and 2008, we estimate the number of firms reporting transfer pricing being the largest risk issue with regard to subsequent tax payments. We find that transfer pricing risk awareness depends on variables accounting for general tax and transfer pricing specific strat-egies, the types and characteristics of intercompany transactions the multinational firms are in-volved in, their individual transfer pricing compliance efforts and resources dedicated to trans-fer pricing matters.","onlinedate":"2014-06-01 02:00:00","lang":"English","publication_series":"","publication_date":"20140601","publication_date_year":"","publication_date_full":true,"publication_num_pages":"","keywords":"[]","jelcodes":"[]","related_publications":"[]","pdf":null,"zip":null,"link":"","monthly_report":false,"monthly_report_main":false,"monthly_report_volume":"44","monthly_report_pages":"260-279","monthly_report_pages_sort":"260","issue":"3","journal":"Accounting and Business Research","publisher":"","invisible":false,"external":true,"embargo_date":null,"types":[83083],"research_groups":[3491],"collaboration":"","persons":[17387,3785,4973],"persons_data":"[{\"personId\":17387,\"personName\":\"Sven P. Jost\",\"organisationNames\":[]},{\"personId\":3785,\"personName\":\"Michael Pfaffermayr\",\"organisationNames\":[]},{\"personId\":4973,\"personName\":\"Hannes Winner\",\"organisationNames\":[]}]","clients":[],"subclients":[],"partners":[],"topics":[],"host_publication_title":"","host_publication_subtitle":"","place_of_publication":"","host_publication_editors":"[]","type_description":"","output_media":"","chapter":"","article_number":"","scientific_assistance":"[]","scientific_review":"[]","version":"","release_date":null,"expiration_date":null,"surveyor":"","research_assistance":"","edv":"","additional_info_de":"","additional_info_en":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Transfer pricing as a tax compliance risk - WIFO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.wifo.ac.at\/en\/publication\/68555\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Transfer pricing as a tax compliance risk\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.wifo.ac.at\/en\/publication\/68555\/\" \/>\n<meta property=\"og:site_name\" content=\"WIFO\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/WIFOat\/\" \/>\n<meta property=\"article:modified_time\" content=\"2025-10-22T20:24:35+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.wifo.ac.at\/wp-content\/uploads\/2024\/05\/WIFO-Gebaeude-FotoAlexanderMueller-www.alexandermueller.at-IMG_6326-Bearbeitet-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@WIFOat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/68555\\\/\",\"url\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/68555\\\/\",\"name\":\"Transfer pricing as a tax compliance risk - 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