The Role of International Tax Regulations in Curbing Transfer Pricing Abuse in Developing Economies

EasyChair Preprint 14462

Abstract

Transfer pricing abuse by multinational corporations (MNCs) poses significant challenges to the fiscal health of developing economies, leading to substantial revenue losses and exacerbating economic inequality. International tax regulations, particularly those implemented through initiatives like the OECD's Base Erosion and Profit Shifting (BEPS) project, play a critical role in addressing this issue. These regulations aim to standardize tax practices, enhance transparency, and reduce the opportunities for profit shifting and tax base erosion. While the implementation of these regulations has shown promise in curbing transfer pricing abuse, developing economies often struggle with limited resources and regulatory capacity, hindering their ability to fully enforce these measures.

Keyphrases: 1. **Transfer Pricing**, 10. **Fiscal Integrity**, 11. **Multilateral Agreements**, 12. **Tax Regulation Implementation**, 13. **Capacity Building**, 14. **Tax Audits**, 15. **Profit Shifting**, 16. **Tax Havens**, 17. **Legal and Administrative Challenges**, 18. **International Cooperation**, 19. **Case Studies**, 2. **Transfer Pricing Abuse**, 20. **Economic Impact**, 3. **International Tax Regulations**, 4. **OECD Transfer Pricing Guidelines**, 5. **Base Erosion and Profit Shifting (BEPS)**, 6. **Developing Economies**, 7. **Tax Compliance**, 8. **Revenue Losses**, 9. **Tax Administration**

@booklet{EasyChair:14462,
  author    = {Wayzman Kolawole},
  title     = {The Role of International Tax Regulations in Curbing Transfer Pricing Abuse in Developing Economies},
  howpublished = {EasyChair Preprint 14462},
  year      = {EasyChair, 2024}}