The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness

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The governance of global wealth chains (2017, background): “For International Political Economy, GWCs refract on-going challenges to extant conceptions of relations between states and markets.”
Globalisation, governance, accountability and the natural resource ‘curse’: Implications for socio-economic growth of oil-rich developing countries (2019, background): “Studying CSR and tax avoidance, Sikka (2010) shows that MNCs’ organised tax avoidance has negative effects on socio-economic growth and entire human survival.”
Determinants of transfer pricing aggressiveness: empirical evidence from Australian firms (2013, background): “…Transfer pricing is economically important to multinational firms with flow-on effects on earnings, dividends, return on capital and share prices (Sikka and Willmott, 2010).6 In the Australian context, transfer pricing is economically important because Australia is an active global trader of…”
The determinants of tax haven FDI (2016, background): “Sikka and Willmott (2010) identify a number of interesting cases from across [(Fig.”
Globalisation, accounting and developing countries (2017, background): “Undoubtedly, many MNCs use transfer pricing to avoid taxes and facilitate capital movements at the expense of state tax authorities, shareholders and other stakeholders (Sikka & Willmott, 2010).”