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OpenAlex Citation Counts

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OpenAlex is a bibliographic catalogue of scientific papers, authors and institutions accessible in open access mode, named after the Library of Alexandria. It's citation coverage is excellent and I hope you will find utility in this listing of citing articles!

If you click the article title, you'll navigate to the article, as listed in CrossRef. If you click the Open Access links, you'll navigate to the "best Open Access location". Clicking the citation count will open this listing for that article. Lastly at the bottom of the page, you'll find basic pagination options.

Requested Article:

An exposition of transfer pricing motives, strategies and their implementation in tax avoidance by MNEs in developing countries
Favourate Y. Mpofu, Eukeria Mashiri, Samantha Chantelle Schwartz
Cogent Business & Management (2021) Vol. 8, Iss. 1
Open Access | Times Cited: 48

Showing 26-50 of 48 citing articles:

Wpływ wspólnot poznawczych na regulacje cen transferowych
Krzysztof Lipka
Kwartalnik Prawa Podatkowego (2024), Iss. 1, pp. 63-81
Open Access
Tax Dispute Analysis of Transfer Pricing Case Study of Tax Court Decisions 2020-2023
Saraswati Aisya, Siti Nuryanah
JMKSP (Jurnal Manajemen Kepemimpinan dan Supervisi Pendidikan) (2024) Vol. 9, Iss. 1, pp. 481-495
Open Access
LITERATURE SURVEY ON THE DETERMINANTS OF THE TAX AVOIDANCE IN DEVELOPING COUNTRIES
Muhammad Khurram Shabbir
NUST Business Review (2024) Vol. 6, Iss. 1
Open Access
Розвиток міжнародної системи оподаткування: аналіз історичних етапів
Ігор Віталійович Орлов, Dmytro Zakharov
Економіка управління та адміністрування (2024), Iss. 2(108), pp. 103-108
Open Access
TRANSFER PRICING PRACTICE ON TAX AVOIDANCE AND TAX REVENUE : A BIBLIOMETRIC ANALYSIS
Alifia Izzah Islam, Heru Tjaraka
JURNAL INFORMASI PERPAJAKAN AKUNTANSI DAN KEUANGAN PUBLIK (2024) Vol. 19, Iss. 2, pp. 291-304
Open Access
A Measure to Prevent Tax Evasion
Susana Aldeia, Anna Białek‐Jaworska
Advances in public policy and administration (APPA) book series (2024), pp. 451-470
Closed Access
Efecto de los pagos intercompañía en la tasa efectiva de tributación (TET) del impuesto de renta en sucursales de comercialización: un estudio de caso
J. Salvador Arias, Yuli Marcela Suárez Rico
Revista Facultad de Ciencias Económicas (2024) Vol. 32, Iss. 2, pp. 75-97
Open Access
Multinational Corporations transfer Pricing Policies and Economic Growth in Nigeria
Adegboyega, Adewale Nurudeen, Ogbebor, et al.
International Journal of Economics Business and Management Research (2024) Vol. 08, Iss. 04, pp. 75-96
Open Access
Transfer pricing applicability: Perceptions of the tax professionals
Radhi Al‐Hamadeen, Taha Almarayeh, Dana Fakhoury, et al.
Corporate Governance and Organizational Behavior Review (2023) Vol. 7, Iss. 1, pp. 166-177
Open Access | Times Cited: 1
The effect of audit quality on transfer pricing aggressiveness and firm risk: Evidence from Southeast Asian countries
Dewi Kartika Sari, Sylvia Veronica Siregar, Dwi Martani, et al.
Cogent Business & Management (2023) Vol. 10, Iss. 2
Open Access | Times Cited: 1
The Effect of Financial Distress and Transfer Pricing on Tax Avoidance in Multinational Companies Listed on Indonesia Stock Exchange (IDX) in 2020-2022 Period
Arja Sadjiarto, Devina Jesslyn Prasetyo, Valerie Angelica Go
Journal of International Conference Proceedings (2023) Vol. 6, Iss. 7, pp. 160-171
Open Access | Times Cited: 1
Riset Kuantitatif Dan Kualitatif Penghindaran Pajak: Metode Apa Yang Tepat Untuk Indonesia
Ferry Irawan
Jurnalku (2022) Vol. 2, Iss. 1, pp. 16-24
Open Access | Times Cited: 2
Institutional provision of preparation of transfer pricing documentation: international experience and directions for development in Ukraine
Maryna SVYRYDENKO, Maria KUCHERIAVA
Fìnansi Ukraïni (2021) Vol. 2021, Iss. 12, pp. 99-113
Open Access | Times Cited: 2
ASSESSMENT OF THE PRE-CONDITIONS FOR THE IMPLEMENTATION OF MODERN TECHNOLOGIES OF TAX CONTROL ON BASE EROSION AND PROFIT SHIFTING
Dmytro Nosenko
Social Economics (2022), Iss. 64, pp. 137-148
Open Access | Times Cited: 1
Can Multinational Enterprises be Taxed in an Egalitarian way?
Jacob Schneekloth, Leah Trueblood
Journal of Student Research (2023) Vol. 12, Iss. 1
Open Access
Ceny transferowe – zasada formulary apportionment a małe i średnie przedsiębiorstwa (MŚP)
Krzysztof Lipka
Studia Iuridica Toruniensia (2023) Vol. 32, Iss. 1, pp. 169-185
Open Access
МЕТОДИЧНІ СПОСОБИ ТА ПРИЙОМИ ПРОВЕДЕННЯ СУДОВОЇ ЕКОНОМІЧНОЇ ЕКСПЕРТИЗИ ВІДПОВІДНОСТІ КОНТРОЛЬОВАНИХ ОПЕРАЦІЙ ПРИНЦИПУ «ВИТЯГНУТОЇ РУКИ»
В. П. Хомутенко, А.В. Хомутенко
Криміналістичний вісник (2023) Vol. 40, Iss. 2, pp. 30-42
Open Access
Content Analysis of Indonesian Tax Court Rulings: Aggresiveness of Transfer Pricing and Tax Avoidance
Hendy Prastyawan, Yudhi Herliansyah
Saudi Journal of Business and Management Studies (2023) Vol. 8, Iss. 12, pp. 303-317
Open Access
Determinants of financial performance on tax avoidance moderated by transfer pricing (empirical study on energy companies listed on IDX 2018 - 2022)
Indupurnahayu, Renea Shinta Aminda, Immas Nurhayati, et al.
Technium Business and Management (2023) Vol. 5, pp. 108-123
Open Access
Current Situation and Countermeasure Analysis of Transfer Pricing in International Tax Avoidance
Yupei He
Journal of Education Humanities and Social Sciences (2023) Vol. 24, pp. 230-235
Open Access
Challenges and Implications of Applying the Zimbabwean Domestic Transfer Pricing Rules: An SME Perspective
Eukeria Wealth, Joseph O Akande, Favourate Y. Mpofu
Journal of Accounting Finance and Auditing Studies (2022)
Open Access
Determinants of financial performance on tax avoidance moderated by transfer pricing (empirical study on energy companies listed on IDX 2018 - 2022)
Indupurnahayu, Renea Shinta Aminda, Immas Nurhayati, et al.
Technium Business and Management (2022) Vol. 2, Iss. 1, pp. 80-95
Open Access
THE NEED OF TRANSFER PRICING RULES IN MINIMIZING THE TAX AVOIDANCE PHENOMENON
Marius-Sorin Ciubotariu, Corina Petrescu
European Journal of Accounting Finance & Business (2021) Vol. 9, Iss. 1
Open Access
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