Volume 11 (2024)
Volume 10 (2023)
Volume 9 (2022)
Volume 8 (2021)
Volume 7 (2020)
Volume 6 (2019)
Volume 5 (2018)
Volume 4 (2017)
Volume 3 (2016)
Volume 2 (2015)
Volume 1 (2014)
Effects of Transfer Pricing on Tax Liability for Multinational Enterprises in Kenya’s Cement Industry

Muleri Serede Andefwah Eric; Mary Githinji-Muriithi

Volume 5, Issue 9 , September 2018, , Pages 762-782

Abstract
  The purpose of this study was to examine the relationship between transfer pricing and tax liability in Kenya’s cement industry. The dependent variable of tax liability was examined against independent sub-variables namely; business models, thin capitalization, tax haven utilization and intra-company ...  Read More