Study on Financial Crises in an African Open Economy

Ogun, Oluremi (2021) Study on Financial Crises in an African Open Economy. In: Modern Perspectives in Economics, Business and Management Vol. 2. B P International, pp. 74-87. ISBN 978-93-91312-75-6

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Abstract

In the context of the Saudi oil and gas sector, as well as those of numerous other nations(i.e., Australia, Canada, Czech Republic, France, Korea, Japan, Kuwait, Norway, Poland, Sweden, UK and US), this paper explores transfer pricing behaviour for the goal of transferring profits across national tax jurisdictions with varying rates of profit tax. The Bartelsman and Beetsma [1] methodology is proposed as the basis for assessing the hypothesis. The findings of this study reveal that when applied to the Saudi Arabia oil and gas sector, the Bartelsman and Beetsma [1] model fails to detect transfer pricing for the purpose of moving profit. However, when extended to other nations such as Japan, Korea, Norway, Poland, and the United Kingdom, the Bartelsman and Beetsma [1] model yields results that reflect the occurrence of transfer pricing behaviour for the aim of moving profits.

Item Type: Book Section
Subjects: Library Keep > Social Sciences and Humanities
Depositing User: Unnamed user with email support@librarykeep.com
Date Deposited: 25 Oct 2023 08:45
Last Modified: 25 Oct 2023 08:45
URI: http://archive.jibiology.com/id/eprint/1666

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