Abstract
Behavioural transfer pricing is the deliberate attempt to enhance or enforce arm’s length behaviour in multinational enterprises’ transfer pricing dealings, with a view to establishing a more robust culture of compliance. Different instruments or incentives are used to impact upon firm behaviour in this regard. Main driving forces behind this general movement triggered by the BEPS Project are international regulatory bodies like the OECD, the EU Commission, the UN, IMF and, last but not least, the G20 and fiscal authorities in other countries.
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