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DC Field | Value | Language |
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dc.contributor.author | Sebalamu, B | - |
dc.contributor.author | Jelfs, P | - |
dc.date.accessioned | 2024-10-07T09:08:06Z | - |
dc.date.available | 2024-10-07T09:08:06Z | - |
dc.date.issued | 2024-09-18 | - |
dc.identifier | ORCiD: Peter Jelfs https://orcid.org/0000-0002-0638-3677 | - |
dc.identifier.citation | Sebalamu, B. and Jelfs, P. (2024) 'Exploring the Challenging Landscape of Transfer Pricing Governance in Low-Income Countries: The Case of Africa', International Transfer Pricing Journal, 31 (5), pp. 1 - 6. doi: 10.59403/8mx9hr. | en_US |
dc.identifier.issn | 1385-3074 | - |
dc.identifier.uri | https://bura.brunel.ac.uk/handle/2438/29896 | - |
dc.description | This article may be purchased at the IBFD online shop at https://www.ibfd.org/shop/journal/exploring-challenging-landscape-transfer-pricing-governance-low-income-countries-case . | - |
dc.description.abstract | Mispricing of group transactions among MNEs is a key concern for low-income countries, especially in Africa, where implementation and regulation of transfer pricing face a range of challenges. | en_US |
dc.format.extent | 1 - 6 | - |
dc.format.medium | Print-Electronic | - |
dc.language.iso | en | en_US |
dc.publisher | IBFD | en_US |
dc.relation.uri | https://www.ibfd.org/shop/journal | - |
dc.rights | Copyright © IBFD 2024, All rights reserved. IBFD is the sole and exclusive owner of any Intellectual Property Rights to IBFD’s products, services, and Websites, including all materials and all copyrights, trademarks and any other intellectual property rights, in accordance with Dutch and EU copyright laws and treaties. The article may not be used for commercial purposes or systematic distribution. No part of IBFD’s products or services may be reproduced and/or disclosed in any way without the prior written consent of IBFD (see: https://www.ibfd.org/general-terms-and-conditions). | - |
dc.rights.uri | https://www.ibfd.org/general-terms-and-conditions | - |
dc.title | Exploring the Challenging Landscape of Transfer Pricing Governance in Low-Income Countries: The Case of Africa | en_US |
dc.type | Article | en_US |
dc.date.dateAccepted | 2024-09-18 | - |
dc.identifier.doi | https://doi.org/10.59403/8mx9hr | - |
dc.relation.isPartOf | International Transfer Pricing Journal | - |
pubs.issue | 5 | - |
pubs.publication-status | Published | - |
pubs.volume | 31 | - |
dc.identifier.eissn | 2352-9172 | - |
dc.rights.holder | IBFD | - |
Appears in Collections: | Brunel Business School Embargoed Research Papers |
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File | Description | Size | Format | |
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FullText.pdf | Embargoed until 18 March 2026 | 131.7 kB | Adobe PDF | View/Open |
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