arbiter
JournalsPricingAccount

Transfer Pricing Intensity in the European Union – Financial and Governance Determinants of High Intra-Group Transactions

Renata Fulop

International Transfer Pricing Journal2025https://doi.org/10.59403/6rx68marticle
ABDC C
Weight
0.50

What the paper says

This article investigates the key determinants of transfer pricing practices among EU companies. Using an integrated analytical framework, it examines how organizational structure, financial performance and corporate governance shape the volume of related-party transactions. The study relies on manually collected firm-level data, supported by Bloomberg and Thomson Reuters sources. A structured literature review identifies relevant variables, while logistic regression tests their influence. The results show that firms with high intra-group transaction volumes typically report lower effective tax rates, reduced profitability, limited operating cash flow, fewer intangible assets and smaller boards, highlighting patterns consistent with strategic transfer pricing behaviour.

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.59403/6rx68m

Or copy a formatted citation

@article{renata2025,
  title        = {{Transfer Pricing Intensity in the European Union – Financial and Governance Determinants of High Intra-Group Transactions}},
  author       = {Renata Fulop},
  journal      = {International Transfer Pricing Journal},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.59403/6rx68m},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Transfer Pricing Intensity in the European Union – Financial and Governance Determinants of High Intra-Group Transactions

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.