References
- Adegbite T.A. (2015). The Analysis Of The Impacts Of Corporate Income Tax (CIT) On Revenue Profile In Nigeria. American Journal Of Economics, Finance And Management, 1(4), 312-319
- Adegbite T. A., Fasina H. T, & Araoye, F. E. (2019).Tax compliance and personal income tax perceived performance in Oyo State. Accounting and Taxation Review, 3(2): 22-3
- Alalade, C. B. (2004). The Economic Performance Of International Oil Firms In Nigeria. Bournemouth University.
- Bartelsman, E. J., & Beetsma, R. M. W. J. (2003). Why Pay More? Corporate Tax Avoidance Through Transfer Pricing In OECD Countries. Journal Of Public Economics, 8 (10), 2225-2252.10.1016/S0047-2727(02)00018-X
- Canellos, P. C. (2001). Tax Practitioner’s Perspective On Substance, Form And Business Purpose In Structuring Business Transactions And In Tax Shelters, A. SMUL Rev., 54, 47.
- Chan, C. W., Troutman, C. S., & O’Bryan, D. (2000). An Expanded Model Of Taxpayer Compliance: Empirical Evidence From The United States And Hong Kong. Journal Of International Accounting, Auditing And Taxation, 9(2), 83–103.10.1016/S1061-9518(00)00027-6
- Chege, P. N. (2013). The Organisation Of Economic Cooperation And Development (OECD) Transfer Pricing Guidelines: An Evaluation Of Their Effectiveness In The Kenya’s Tax Regime. (Master Of Law Desertation), University Of Nairobi, University Of Nairobi Kenya.
- Cunningham, R. (2014). The Comprehensive Guide To The World’s Leading Transfer Pricing Firms. International Tax Review.
- Dean, K. A. (2014). Transfer Pricing: An Evaluation Of Section 31 Of The Income Tax Act. (Master Of Law), University Of Cape Town, South Africa.
- Desai, M. A., & Dharmapala, D. (2009). Corporate Tax Avoidance And Firm Value. The Review Of Economics And Statistics, 91(3), 537-546.10.1162/rest.91.3.537
- Ebeh Ezeoha, A., & Ogamba, E. (2010). Corporate Tax Shield Or Fraud? Insight From Nigeria. International Journal Of Law And Management, 52(1), 5-20.10.1108/17542431011018516
- Elitzur, R., & Mintz, J. (1996). Transfer Pricing Rules And Corporate Tax Competition. Journal Of Public Economics, 60(3), 401-422.10.1016/0047-2727(95)01558-2
- Eugene, N., & Abigail, E. C. (2016). Effect Of Tax Policy On Economic Growth In Nigria (1994-2013). International Journal Of Business Administration, 7(1), P50.10.5430/ijba.v7n1p50
- Foley, S. (2012). Transfer Pricing - A Rising New Dawn In Nigeria. Global Head Of Transfer Pricing Services. 10(5). 52-67
- Gallemore, J., & Labro, E. (2015). The Importance Of The Internal Information Environment For Tax Avoidance. Journal Of Accounting And Economics, 60(1), 149-167.10.1016/j.jacceco.2014.09.005
- Grubert, H. (2003). Intangible Income, Intercompany Transactions, Income Shifting, And The Choice Of Location. National Tax Journal, 5(3), 221-242.10.17310/ntj.2003.1S.05
- Hanlon, M., & Shevlin, T. (2013). Book-Tax Conformity For Corporate Income: An Introduction To The Issues. Journal Of Chemical Information And Modeling, 5(3), 12-32.
- Hoi, C. K., Wu, Q., & Zhang, H. (2013). Is Corporate Social Responsibility (CSR) Associated With Tax Avoidance? Evidence From Irresponsible CSR Activities. The Accounting Review, 88(6), 2025-2059.10.2308/accr-50544
- Johnson, R., & Soenen, L. (2003). Indicators Of Successful Firms. European Management Journal, 21(3), 364-369.10.1016/S0263-2373(03)00050-1
- Kanagaretnam, K., Lee, J., Lim, C. Y., & Lobo, G. J. (2016). Cross-Country Evidence On The Role Of Independent Media In Constraining Corporate Tax Aggressiveness. Journal Of Business Ethics,10(5), 1-24.
- Kim, J.-B., Li, Y., & Zhang, L. (2011). Corporate Tax Avoidance And Stock Price Crash Risk: Firm-Level Analysis. Journal Of Financial Economics, 10(3), 639-662.10.1016/j.jfineco.2010.07.007
- Kotter, J. P. (2008). Corporate Culture And Performance: Simon And Schuster.10.1002/ltl.278
- Leigh, N. G., & Blakely, E. J. (2013). Planning Local Economic Development: Theory And Practice: SAGE Publications, Incorporated.
- Mcdonald, M. (2008). Income Shifting From Transfer Pricing: Further Evidence From Tax Return Data.
- Otusanya, O. J. (2011). The Role Of Multinational Firms In Tax Evasion And Tax Avoidance: The Case Of Nigeria. Critical Perspectives On Accounting, 22(3), 316-332.10.1016/j.cpa.2010.10.005
- Mela, C. F., & Kopalle, P. K. (2002). The Impact Of Collinearity On Regression Analysis: The Asymmetric Evect Of Negative And Positive Correlations. Journal Of Applied Economics, 34(4), 667-677.10.1080/00036840110058482
- Noor Sharoja Sapiei, & Kasipillai, J. (2013). Impacts Of The Self-Assessment System For Corporate Taxpayers. American Journal Of Economics, 3(2), 75–81.
- Pearson, T. C. (2005). Preparing Multinational Firms For Transfer Pricing Audits Of Intangibles. International Low & Management Review., 10(2),139-159.
- Perkins, R. H. (2014). Deconstructing The Rules Of Corporate Tax.
- Phillips, J., Pincus, M., & Rego, S. O. (2003). Earnings Management: New Evidence Based On Deferred Tax Expense. The Accounting Review, 78(2), 491-521.10.2308/accr.2003.78.2.491
- Richardson, G., Taylor, G., & Lanis, R. (2013). Determinants Of Transfer Pricing Aggressiveness: Empirical Evidence From Australian Firms. Journal Of Contemporary Accounting & Economics, 9(2), 136-150.10.1016/j.jcae.2013.06.002
- Schafer, A. (2006). Fundamental Concepts Of International Taxation. International Company Taxation In The Era Of Information And Communication Technologies: Issues And Options For Reform, 10(4),31-46.
- Schäfer A. & Spengel C.(2011).The Impact of ICT on Transfer Pricing and the Division of the International
- Tax Base in Europe. Centre for European Economic Research (ZEW). 3-51.
- Sinn, H. (1990). Tax Harmonization And Tax Competition In Europe. European Economic Review, 8(3), 23-34.