{"id":"https://openalex.org/W4390287907","doi":"https://doi.org/10.59403/25bn1ks","title":"Developing a Transfer Pricing Policy Framework for the Current Economic Crisis and Beyond","display_name":"Developing a Transfer Pricing Policy Framework for the Current Economic Crisis and Beyond","publication_year":2020,"publication_date":"2020-07-03","ids":{"openalex":"https://openalex.org/W4390287907","doi":"https://doi.org/10.59403/25bn1ks"},"language":"en","primary_location":{"id":"doi:10.59403/25bn1ks","doi":"https://doi.org/10.59403/25bn1ks","is_oa":false,"landing_page_url":"https://doi.org/10.59403/25bn1ks","pdf_url":null,"source":{"id":"https://openalex.org/S4390573755","display_name":"International Transfer Pricing Journal","issn_l":"1385-3074","issn":["1385-3074","2352-9172"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","vabb-shw"],"host_organization":"https://openalex.org/P4324113518","host_organization_name":"IBFD","host_organization_lineage":["https://openalex.org/P4324113518"],"host_organization_lineage_names":["IBFD"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Transfer Pricing Journal","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"S. Prasanna","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"S. Prasanna","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5057862660","display_name":"G. Capristano Cardoso","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"G.C. Cardoso","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.0854,"has_fulltext":false,"cited_by_count":11,"citation_normalized_percentile":{"value":0.92072977,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"27","issue":"5","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9829000234603882,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9829000234603882,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.01600000075995922,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/transfer-pricing","display_name":"transfer pricing","score":0.9539999961853027},{"id":"https://openalex.org/keywords/arm-s-length-principle","display_name":"arm's length principle","score":0.9900000095367432},{"id":"https://openalex.org/keywords/economic-crisis","display_name":"economic crisis","score":0.6650000214576721},{"id":"https://openalex.org/keywords/covid-19","display_name":"COVID-19 pandemic","score":0.9980000257492065},{"id":"https://openalex.org/keywords/multinational-corporations","display_name":"multinational corporations","score":0.8489999771118164},{"id":"https://openalex.org/keywords/supply-chain-disruption","display_name":"supply chain disruption","score":0.9139999747276306},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.656000018119812},{"id":"https://openalex.org/keywords/tax-administration","display_name":"tax administration","score":0.7549999952316284},{"id":"https://openalex.org/keywords/international-tax-cooperation","display_name":"international tax cooperation","score":0.5879999995231628},{"id":"https://openalex.org/keywords/transfer-pricing-regulation","display_name":"transfer pricing regulation","score":0.5139999985694885}],"concepts":[{"id":"https://openalex.org/C2777203310","wikidata":"https://www.wikidata.org/wiki/Q646278","display_name":"Transfer pricing","level":3,"score":0.9239529371261597},{"id":"https://openalex.org/C158016649","wikidata":"https://www.wikidata.org/wiki/Q161726","display_name":"Multinational corporation","level":2,"score":0.8425400257110596},{"id":"https://openalex.org/C3008058167","wikidata":"https://www.wikidata.org/wiki/Q84263196","display_name":"Coronavirus disease 2019 (COVID-19)","level":4,"score":0.595860481262207},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4909842312335968},{"id":"https://openalex.org/C177264268","wikidata":"https://www.wikidata.org/wiki/Q1514741","display_name":"Set (abstract data type)","level":2,"score":0.443433552980423},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.42512527108192444},{"id":"https://openalex.org/C18547055","wikidata":"https://www.wikidata.org/wiki/Q47417","display_name":"International economics","level":1,"score":0.3850051760673523},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.11692619323730469},{"id":"https://openalex.org/C142724271","wikidata":"https://www.wikidata.org/wiki/Q7208","display_name":"Pathology","level":1,"score":0.0},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.0},{"id":"https://openalex.org/C2779134260","wikidata":"https://www.wikidata.org/wiki/Q12136","display_name":"Disease","level":2,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C524204448","wikidata":"https://www.wikidata.org/wiki/Q788926","display_name":"Infectious disease (medical specialty)","level":3,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.59403/25bn1ks","doi":"https://doi.org/10.59403/25bn1ks","is_oa":false,"landing_page_url":"https://doi.org/10.59403/25bn1ks","pdf_url":null,"source":{"id":"https://openalex.org/S4390573755","display_name":"International Transfer Pricing Journal","issn_l":"1385-3074","issn":["1385-3074","2352-9172"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","vabb-shw"],"host_organization":"https://openalex.org/P4324113518","host_organization_name":"IBFD","host_organization_lineage":["https://openalex.org/P4324113518"],"host_organization_lineage_names":["IBFD"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Transfer Pricing Journal","raw_type":"journal-article"},{"id":"pmh:oai:research.wu.ac.at:openaire_cris_publications/18eb4560-0456-4dad-a83b-10cd23767c08","doi":null,"is_oa":false,"landing_page_url":"https://research.wu.ac.at/de/publications/18eb4560-0456-4dad-a83b-10cd23767c08","pdf_url":null,"source":{"id":"https://openalex.org/S7407055123","display_name":"WU Research","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Prasanna, S & Capristano Cardoso, G 2020, 'Developing a Transfer Pricing Policy Framework for the Current Economic Crisis and Beyond', IBFD Journal Articles, vol. 27, no. 5, pp. 326 - 339.","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.47620001435279846,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":23,"referenced_works":["https://openalex.org/W2055509275","https://openalex.org/W2105694154","https://openalex.org/W2106314457","https://openalex.org/W2203073773","https://openalex.org/W2895015256","https://openalex.org/W2909954641","https://openalex.org/W2954739571","https://openalex.org/W2955229570","https://openalex.org/W3015477072","https://openalex.org/W4389987690","https://openalex.org/W4389988065","https://openalex.org/W4390288863","https://openalex.org/W4390292298","https://openalex.org/W4390293255","https://openalex.org/W4390293495","https://openalex.org/W4390294288","https://openalex.org/W4390294310","https://openalex.org/W4390294312","https://openalex.org/W4396665954","https://openalex.org/W6635619718","https://openalex.org/W6720339528","https://openalex.org/W6823501636","https://openalex.org/W6840639506"],"related_works":["https://openalex.org/W4390287884","https://openalex.org/W4390287894","https://openalex.org/W4390287835","https://openalex.org/W4390288026","https://openalex.org/W4205894918","https://openalex.org/W4390286584","https://openalex.org/W3211165320","https://openalex.org/W4390287903","https://openalex.org/W4384693909","https://openalex.org/W3190538921"],"abstract_inverted_index":{"The":[0,15],"COVID-19":[1],"outbreak":[2],"has":[3],"brought":[4],"abrupt":[5],"changes":[6],"to":[7,72,79],"the":[8,20,54,59,63,85,88],"supply":[9],"chains":[10],"of":[11,84],"many":[12],"multinational":[13],"enterprises.":[14],"economic":[16,43],"crisis":[17],"sparked":[18],"by":[19],"pandemic":[21],"will":[22],"potentially":[23],"distort":[24],"arm\u2019s":[25,55],"length":[26,56],"conditions":[27],"based":[28],"on":[29],"which":[30],"transfer":[31,46],"prices":[32],"are":[33],"set":[34],"and":[35,45,49,69,87],"regulated.":[36],"This":[37],"article":[38],"retraces":[39],"historical":[40],"interactions":[41],"between":[42],"crises":[44],"pricing":[47],"regimes":[48],"identifies":[50],"bottlenecks":[51],"in":[52],"applying":[53],"principle":[57],"during":[58],"crisis.":[60],"It":[61],"highlights":[62],"need":[64],"for":[65],"international":[66],"organizations,":[67],"taxpayers":[68],"tax":[70],"administrations":[71],"develop":[73],"a":[74],"targeted":[75],"policy":[76],"response":[77],"framework":[78],"deal":[80],"with":[81],"such":[82],"challenges":[83],"present":[86],"future.":[89]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1}],"updated_date":"2026-09-29T14:09:16.559479","created_date":"2023-12-28T00:00:00"}