Corporate Characteristics and Cross-Border Transfer Pricing Decisions: Evidence from a Systematic Literature Review
Keywords:
Corporate Characteristics, Cross-Border Transfer Pricing, Multinational Enterprises, Corporate Governance, International Tax Regulation.
Abstract
This study examines corporate characteristics and cross-border transfer pricing decisions through a Systematic Literature Review (SLR) approach. A total of 50 peer-reviewed international articles were analyzed based on the PRISMA guidelines to identify research trends related to firm characteristics, multinational enterprises, transfer pricing strategies, corporate governance, and international tax regulations. The findings indicate that transfer pricing decisions are influenced by firm size, ownership structure, internationalization level, operational complexity, and regulatory pressures. Furthermore, effective governance mechanisms, information transparency, and internal control systems contribute to more accountable transfer pricing practices. However, challenges remain regarding regulatory differences, compliance requirements, information asymmetry, and the complexity of global transactions. This study contributes to international accounting literature by providing a structured synthesis of previous research and highlighting the importance of integrating corporate characteristics, governance mechanisms, and global regulatory perspectives in understanding cross-border transfer pricing decisions.
References
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Bai, S., & Zheng, J. (2024). Country-by-Country reporting, corporate tax avoidance, and supply chain structure: A bunching analysis based on income manipulation by Chinese multinational corporations. Pacific-Basin Finance Journal, 88, 102570. https://doi.org/10.1016/j.pacfin.2024.102570
Baumöhl, E., Bačo, T., & Nemec, P. (2026). Measuring tax avoidance: A stochastic frontier perspective on affiliated firms. International Review of Economics & Finance, 110, 105635. https://doi.org/10.1016/j.iref.2026.105635
Bian, C., Ding, Y., Liu, B., Cui, P., & Lu, W. (2026). The role of transition finance in promoting synergistic transformation of digital and green: A CRL-based analysis. International Review of Economics & Finance, 110, 105592. https://doi.org/10.1016/j.iref.2026.105592
Bodendorf, F., & Franke, J. (2022). Multi-perspective analysis of monetary effects of information sharing between supply chain partners. Industrial Marketing Management, 104, 400–415. https://doi.org/10.1016/j.indmarman.2022 04.003
Cai, R., Li, G., & Cheng, T. C. E. (2026). The economics of capacity-sharing platform openness: Competition and cooperation among asymmetric firms. International Journal of Production Economics, 293, 109904. https://doi.org/10.1016/j.ijpe.2025.109904
Cao, W., Ding, R., & Hsieh, C. C. (2026). Double taxation treaties and disclosure of offshore activities: Evidence of tax avoidance incentive. Journal of International Accounting, Auditing and Taxation, 60, 100742. https://doi.org/10.1016/j.intaccaudtax.2025.100742
Casson, M. (2026). The future of the theory of the multinational enterprise. International Business Review, 35, 102603. https://doi.org/10.1016/j.ibusrev.2026.102603
Chen, D., Guo, Y., Liu, Q., & Mo, P. L. L. (2026). Do academic directors on audit committees affect corporate tax avoidance? Journal of International Accounting, Auditing and Taxation, 60, 100736. https://doi.org/10.1016/j.intaccaudtax.2025.100736
Chen, M., Zhao, F., Wang, X., & Jiang, G. (2026). The impact of shadow banking regulation and monetary policy adjustments on real estate firms' financing decisions: A multi-case simulation analysis based on a DSGE model. Economic Analysis and Policy, 93, 326–340. https://doi.org/10.1016/j.eap. 2026.07.028
Chen, Y., & Lei, S. (2025). Tax avoidance opportunity for multinational enterprises: Effects of digitalized tax administration in China. Journal of International Financial Markets, Institutions & Money, 102, 102177. https://doi.org/10.1016/j.intfin.2025.102177
De Vito, A. (2024). Minority shareholders and tax avoidance. Journal of Accounting and Public Policy, 44, 107179. https://doi.org/10.1016/j.jacc pubpol.2024.107179
De Vito, A., Hillmann, L., Jacob, M., & Vossebürger, R. (2025). Do personal income taxes affect corporate tax-motivated profit shifting? Journal of Accounting and Economics, 79, 101758. https://doi.org/10.1016/j.jacceco. 2024.101758
Friis, I., Hansen, A., & Vámosi, T. (2026). When employee incentives bias cost information: On the tension between decision-making and control. The British Accounting Review. https://doi.org/10.1016/j.bar.2026.101848
Gabanatlhong, B. (2025). Market reaction to private Country-by-Country Reporting. Economic Modelling, 152, 107246. https://doi.org/10.1016/j. econmod.2025.107246
Hamrabadi, A., & Zona, F. (2026). Country-level reference point and MNE subsidiary risk-taking behavior. Journal of International Management, 32, 101404. https://doi.org/10.1016/j.i ntman.2026.101404
Hemling, L., Rossing, J. C. P., & Hoffjan, A. (2022). The use of information technology for international transfer pricing in multinational enterprises. International Journal of Accounting Information Systems, 44, 100546. https://doi.org/10.1016/j.accinf.202 1.100546
Huang, Z., Zhao, Y., Cheng, T. C. E., & Sethi, S. P. (2024). Reverse channel selection in a dynamic stochastic closed-loop supply chain. Transportation Research Part E: Logistics and Transportation Review, 192, 103774. https://doi.org/10.1016/j.tre.2024.103774
Hung, W. J., Shu, P. G., Yeh, Y. H., & Wang, Y. (2026). The contradictions and perplexities in the role of auditor: Evidence from Taiwan. Journal of Contemporary Accounting & Economics, 22, 100581. https://doi.org/10.1 016/j.jcae.2026.100581
Knoll, B., Kruse-Becher, S., & Riedel, N. (2023). The impact of transfer pricing laws on import mis-pricing – Evidence from Denmark. Economics Letters, 233, 111361. https://doi.org/10. 1016/j.econlet.2023.111361
Kohlhase, S., & Wielhouwer, J. L. (2023). Tax and tariff planning through transfer prices: The role of the head office and business unit. Journal of Accounting and Economics, 75, 101568. https://doi.org/10.1016/j.jacceco.2022.101568
Kopel, M., & Löffler, C. (2023). Tax differences and international location strategies. International Journal of Production Economics, 256, 108749. https://doi.org/10.1016 /j.ijpe.2022.108749
Kumar, S., Pandey, N., Lim, W. M., Chatterjee, A. N., & Pandey, N. (2021). What do we know about transfer pricing? Insights from bibliometric analysis. Journal of Business Research, 134, 275–287. https://doi.org/10.1016 /j.jbusres.2021.05.041
Laudage Teles, S., Riedel, N., & Strohmaier, K. (2024). On the effects of anti-profit shifting regulations: A developing country perspective. Journal of Public Economics, 235, 105134. https://doi.org/10.1016/j.jpubeco.2024.105134
Laudage Teles, S., Riedel, N., Schmidt, K., Strohmaier, K., Voget, J., & Wickel, S. (2026). Transfer price documentation rules and multinational firm behavior – Evidence from France. Journal of Public Economics, 257, 105565. https://doi.org/10.1016/j.jpubeco.2026.105565
Le, M.-D., & Zamarian, M. (2025). Tax-avoidance profit shifting by multinational firms: Evidence from Vietnam. Economic Systems, 49, 101286. https://doi. org/10.1016/j.ecosys.2024. 101286
Li, G., Liu, Z., Liu, T., & Chen, L. (2024). Twisted industrial structure, land financing mode and social security. Finance Research Letters, 69, 106115. https://doi.org/10.1016/j.frl.2024. 106115
Liu, H., Yuan, P., Han, T., & Du, T. (2026). Data elements and corporate tax avoidance in China: From the perspective of internal and external information effects. International Review of Economics & Finance, 108, 105259. https://doi.org/10.1016/j.iref.2026.105259
Lu, B., & Wang, Y. (2024). Multinationals' profits in China: Impact of tax avoidance. Journal of International Money and Finance, 140, 102990. https://doi.org/10.1016/j.jimonfin.2023. 102990
Lyu, C., & Liu, S. (2026). Dual-fairness optimization for supply chain profit and emissions reduction distribution under carbon cap-sharing mechanism. International Journal of Production Economics, 294, 109809. https://doi.org/ 10.1016/j.ijpe.2025.109809
Magelssen, C., Ballesteros, L., & Troyer, C. (2026). Connectivity infrastructure and innovation: The effects of headquarters versus subsidiary management. Research Policy, 55, 105542. https://doi.org/10.1016/j.respol.2026.105542
Mo, P., Yao, Y., D'Ariano, A., & Liu, Z. (2023). The vehicle routing problem with underground logistics: Formulation and algorithm. Transportation Research Part E: Logistics and Transportation Review, 179, 103286. https://doi.org/10.1016/j.tre.2023.103286
Niu, B., Xu, H., & Mu, Z. (2024). To divide or not to divide: Impact of carbon market connections on firms' resilient profitability and emission reduction. International Journal of Production Economics, 270, 109167. https://doi.org/ 10.1016/j.ijpe.2024.109167
Roggeman, A., Aro-Sati, L., & Verleyen, I. (2025). Compliance with base erosion and profit shifting action 13: Insights from tax consultants and tax officials. European Research on Management and Business Economics, 31, 100267. https://doi.org/10.1016/j.iedeen.20 24.100267
Rossing, J. C. P., & Pearson, T. C. (2022). Tax-compliant transfer pricing of intra-group services: The soft drink case. Journal of Accounting Education, 61, 100815. https://doi. org/10.1016/j.jaccedu.2022.100815
Sandonis, J., & Yermukanova, B. (2024). Tax motivated vertical FDI and transfer pricing. Economic Modelling, 139, 106813. https://doi.org/10.1016/j.econ mod.2024.106813
Song, M., Peng, C., Liu, G., Du, A. M., & Boateng, A. (2025). The impact of industrial land prices and regional strategical interactions on environmental pollution in China. International Review of Financial Analysis, 98, 103921. https://doi.org/10.1016/j.irfa.2025.103921
Steens, B., Roques, T., Gonnet, S., Beuselinck, C., & Petutschnig, M. (2022). Transfer pricing comparables: Preferring a close neighbor over a far-away peer? Journal of International Accounting, Auditing and Taxation, 47, 100471. https://doi.org/10.1016/j.intaccaudt ax.2022.100471
Stefano, G. da Silva, Antunes, T. dos S., Lacerda, D. P., Morandi, M. I. W. M., & Piran, F. S. (2022). The impacts of inventory in transfer pricing and net income: Differences between traditional accounting and throughput accounting. The British Accounting Review, 54, 101001. https://doi.org/10 .1016/j.bar.2021.101001
Strange, R. (2026). The future of the multinational enterprise: An appreciation and an assessment. International Business Review, 35, 102598. https://doi.org/10.10 16/j.ibusrev.2026.102598
Toledo, K., & Alvarado, A. (2023). Tackling BEPS in the Global South: Evidence from Peru's tax reform. Economic Systems, 47, 101122. https://doi.org/10.10 16/j.ecosys.2023.101122
Vicente, J. A. (2025). Tax us, if you can: A game theoretic approach to the European Union's political impasse on a new corporate tax system. Transnational Corporations Review, 17, 200127. https://doi.org/10.1016/j.tncr.2025.200127
Wang, Y., Ji, X., & Lin, B. (2025). The choice of recycling and remanufacturing strategy for power battery supply chain under carbon border adjustment mechanism and cap-and-trade. Transportation Research Part E: Logistics and Transportation Review, 203, 104384. https://doi.org/10.1016/j.tre.2 025.104384
Wu, Z., Cheng, M., Wang, B., & Zhao, Y. (2025). Does tax avoidance information disclosure promote capital market pricing efficiency? Evidence from a quasi-natural experiment in China. Economic Analysis and Policy, 87, 1612–1629. https://doi.org/10.1016/j.eap. 2025.07.021
Xue, M. (2024). Did the anti-avoidance rules curtail the profit shifting of foreign multinationals in China? China Economic Review, 88, 102299. https://doi.org/10.1016/j.chieco. 2024.102299
Zheng, J., Bai, S., Gu, C., Huang, B., & Xiong, M. (2024). The role of anti-tax avoidance in tax base flow and international tax competition. Pacific-Basin Finance Journal, 84, 102309. https://doi.org/10.1016/j.pacfin.2024.102309
Andresen, M. E., & Thorvaldsen, L. (2026). The role of escape clauses: Firm response to thin capitalization rules. Journal of Public Economics, 262, 105757. https://doi.org/10.1016 /j.jpubeco.2026.105757
Asad, M., Rehman, J. U., & Rahman, A. (2026). Decentralization, globalization, and resource rents in Pakistan: Policy initiatives for sustainable development. Journal of Policy Modeling, 107093. https://doi.org/10.1016/j.jpolmod. 2026.107093
Bai, S., & Zheng, J. (2024). Country-by-Country reporting, corporate tax avoidance, and supply chain structure: A bunching analysis based on income manipulation by Chinese multinational corporations. Pacific-Basin Finance Journal, 88, 102570. https://doi.org/10.1016/j.pacfin.2024.102570
Baumöhl, E., Bačo, T., & Nemec, P. (2026). Measuring tax avoidance: A stochastic frontier perspective on affiliated firms. International Review of Economics & Finance, 110, 105635. https://doi.org/10.1016/j.iref.2026.105635
Bian, C., Ding, Y., Liu, B., Cui, P., & Lu, W. (2026). The role of transition finance in promoting synergistic transformation of digital and green: A CRL-based analysis. International Review of Economics & Finance, 110, 105592. https://doi.org/10.1016/j.iref.2026.105592
Bodendorf, F., & Franke, J. (2022). Multi-perspective analysis of monetary effects of information sharing between supply chain partners. Industrial Marketing Management, 104, 400–415. https://doi.org/10.1016/j.indmarman.2022 04.003
Cai, R., Li, G., & Cheng, T. C. E. (2026). The economics of capacity-sharing platform openness: Competition and cooperation among asymmetric firms. International Journal of Production Economics, 293, 109904. https://doi.org/10.1016/j.ijpe.2025.109904
Cao, W., Ding, R., & Hsieh, C. C. (2026). Double taxation treaties and disclosure of offshore activities: Evidence of tax avoidance incentive. Journal of International Accounting, Auditing and Taxation, 60, 100742. https://doi.org/10.1016/j.intaccaudtax.2025.100742
Casson, M. (2026). The future of the theory of the multinational enterprise. International Business Review, 35, 102603. https://doi.org/10.1016/j.ibusrev.2026.102603
Chen, D., Guo, Y., Liu, Q., & Mo, P. L. L. (2026). Do academic directors on audit committees affect corporate tax avoidance? Journal of International Accounting, Auditing and Taxation, 60, 100736. https://doi.org/10.1016/j.intaccaudtax.2025.100736
Chen, M., Zhao, F., Wang, X., & Jiang, G. (2026). The impact of shadow banking regulation and monetary policy adjustments on real estate firms' financing decisions: A multi-case simulation analysis based on a DSGE model. Economic Analysis and Policy, 93, 326–340. https://doi.org/10.1016/j.eap. 2026.07.028
Chen, Y., & Lei, S. (2025). Tax avoidance opportunity for multinational enterprises: Effects of digitalized tax administration in China. Journal of International Financial Markets, Institutions & Money, 102, 102177. https://doi.org/10.1016/j.intfin.2025.102177
De Vito, A. (2024). Minority shareholders and tax avoidance. Journal of Accounting and Public Policy, 44, 107179. https://doi.org/10.1016/j.jacc pubpol.2024.107179
De Vito, A., Hillmann, L., Jacob, M., & Vossebürger, R. (2025). Do personal income taxes affect corporate tax-motivated profit shifting? Journal of Accounting and Economics, 79, 101758. https://doi.org/10.1016/j.jacceco. 2024.101758
Friis, I., Hansen, A., & Vámosi, T. (2026). When employee incentives bias cost information: On the tension between decision-making and control. The British Accounting Review. https://doi.org/10.1016/j.bar.2026.101848
Gabanatlhong, B. (2025). Market reaction to private Country-by-Country Reporting. Economic Modelling, 152, 107246. https://doi.org/10.1016/j. econmod.2025.107246
Hamrabadi, A., & Zona, F. (2026). Country-level reference point and MNE subsidiary risk-taking behavior. Journal of International Management, 32, 101404. https://doi.org/10.1016/j.i ntman.2026.101404
Hemling, L., Rossing, J. C. P., & Hoffjan, A. (2022). The use of information technology for international transfer pricing in multinational enterprises. International Journal of Accounting Information Systems, 44, 100546. https://doi.org/10.1016/j.accinf.202 1.100546
Huang, Z., Zhao, Y., Cheng, T. C. E., & Sethi, S. P. (2024). Reverse channel selection in a dynamic stochastic closed-loop supply chain. Transportation Research Part E: Logistics and Transportation Review, 192, 103774. https://doi.org/10.1016/j.tre.2024.103774
Hung, W. J., Shu, P. G., Yeh, Y. H., & Wang, Y. (2026). The contradictions and perplexities in the role of auditor: Evidence from Taiwan. Journal of Contemporary Accounting & Economics, 22, 100581. https://doi.org/10.1 016/j.jcae.2026.100581
Knoll, B., Kruse-Becher, S., & Riedel, N. (2023). The impact of transfer pricing laws on import mis-pricing – Evidence from Denmark. Economics Letters, 233, 111361. https://doi.org/10. 1016/j.econlet.2023.111361
Kohlhase, S., & Wielhouwer, J. L. (2023). Tax and tariff planning through transfer prices: The role of the head office and business unit. Journal of Accounting and Economics, 75, 101568. https://doi.org/10.1016/j.jacceco.2022.101568
Kopel, M., & Löffler, C. (2023). Tax differences and international location strategies. International Journal of Production Economics, 256, 108749. https://doi.org/10.1016 /j.ijpe.2022.108749
Kumar, S., Pandey, N., Lim, W. M., Chatterjee, A. N., & Pandey, N. (2021). What do we know about transfer pricing? Insights from bibliometric analysis. Journal of Business Research, 134, 275–287. https://doi.org/10.1016 /j.jbusres.2021.05.041
Laudage Teles, S., Riedel, N., & Strohmaier, K. (2024). On the effects of anti-profit shifting regulations: A developing country perspective. Journal of Public Economics, 235, 105134. https://doi.org/10.1016/j.jpubeco.2024.105134
Laudage Teles, S., Riedel, N., Schmidt, K., Strohmaier, K., Voget, J., & Wickel, S. (2026). Transfer price documentation rules and multinational firm behavior – Evidence from France. Journal of Public Economics, 257, 105565. https://doi.org/10.1016/j.jpubeco.2026.105565
Le, M.-D., & Zamarian, M. (2025). Tax-avoidance profit shifting by multinational firms: Evidence from Vietnam. Economic Systems, 49, 101286. https://doi. org/10.1016/j.ecosys.2024. 101286
Li, G., Liu, Z., Liu, T., & Chen, L. (2024). Twisted industrial structure, land financing mode and social security. Finance Research Letters, 69, 106115. https://doi.org/10.1016/j.frl.2024. 106115
Liu, H., Yuan, P., Han, T., & Du, T. (2026). Data elements and corporate tax avoidance in China: From the perspective of internal and external information effects. International Review of Economics & Finance, 108, 105259. https://doi.org/10.1016/j.iref.2026.105259
Lu, B., & Wang, Y. (2024). Multinationals' profits in China: Impact of tax avoidance. Journal of International Money and Finance, 140, 102990. https://doi.org/10.1016/j.jimonfin.2023. 102990
Lyu, C., & Liu, S. (2026). Dual-fairness optimization for supply chain profit and emissions reduction distribution under carbon cap-sharing mechanism. International Journal of Production Economics, 294, 109809. https://doi.org/ 10.1016/j.ijpe.2025.109809
Magelssen, C., Ballesteros, L., & Troyer, C. (2026). Connectivity infrastructure and innovation: The effects of headquarters versus subsidiary management. Research Policy, 55, 105542. https://doi.org/10.1016/j.respol.2026.105542
Mo, P., Yao, Y., D'Ariano, A., & Liu, Z. (2023). The vehicle routing problem with underground logistics: Formulation and algorithm. Transportation Research Part E: Logistics and Transportation Review, 179, 103286. https://doi.org/10.1016/j.tre.2023.103286
Niu, B., Xu, H., & Mu, Z. (2024). To divide or not to divide: Impact of carbon market connections on firms' resilient profitability and emission reduction. International Journal of Production Economics, 270, 109167. https://doi.org/ 10.1016/j.ijpe.2024.109167
Roggeman, A., Aro-Sati, L., & Verleyen, I. (2025). Compliance with base erosion and profit shifting action 13: Insights from tax consultants and tax officials. European Research on Management and Business Economics, 31, 100267. https://doi.org/10.1016/j.iedeen.20 24.100267
Rossing, J. C. P., & Pearson, T. C. (2022). Tax-compliant transfer pricing of intra-group services: The soft drink case. Journal of Accounting Education, 61, 100815. https://doi. org/10.1016/j.jaccedu.2022.100815
Sandonis, J., & Yermukanova, B. (2024). Tax motivated vertical FDI and transfer pricing. Economic Modelling, 139, 106813. https://doi.org/10.1016/j.econ mod.2024.106813
Song, M., Peng, C., Liu, G., Du, A. M., & Boateng, A. (2025). The impact of industrial land prices and regional strategical interactions on environmental pollution in China. International Review of Financial Analysis, 98, 103921. https://doi.org/10.1016/j.irfa.2025.103921
Steens, B., Roques, T., Gonnet, S., Beuselinck, C., & Petutschnig, M. (2022). Transfer pricing comparables: Preferring a close neighbor over a far-away peer? Journal of International Accounting, Auditing and Taxation, 47, 100471. https://doi.org/10.1016/j.intaccaudt ax.2022.100471
Stefano, G. da Silva, Antunes, T. dos S., Lacerda, D. P., Morandi, M. I. W. M., & Piran, F. S. (2022). The impacts of inventory in transfer pricing and net income: Differences between traditional accounting and throughput accounting. The British Accounting Review, 54, 101001. https://doi.org/10 .1016/j.bar.2021.101001
Strange, R. (2026). The future of the multinational enterprise: An appreciation and an assessment. International Business Review, 35, 102598. https://doi.org/10.10 16/j.ibusrev.2026.102598
Toledo, K., & Alvarado, A. (2023). Tackling BEPS in the Global South: Evidence from Peru's tax reform. Economic Systems, 47, 101122. https://doi.org/10.10 16/j.ecosys.2023.101122
Vicente, J. A. (2025). Tax us, if you can: A game theoretic approach to the European Union's political impasse on a new corporate tax system. Transnational Corporations Review, 17, 200127. https://doi.org/10.1016/j.tncr.2025.200127
Wang, Y., Ji, X., & Lin, B. (2025). The choice of recycling and remanufacturing strategy for power battery supply chain under carbon border adjustment mechanism and cap-and-trade. Transportation Research Part E: Logistics and Transportation Review, 203, 104384. https://doi.org/10.1016/j.tre.2 025.104384
Wu, Z., Cheng, M., Wang, B., & Zhao, Y. (2025). Does tax avoidance information disclosure promote capital market pricing efficiency? Evidence from a quasi-natural experiment in China. Economic Analysis and Policy, 87, 1612–1629. https://doi.org/10.1016/j.eap. 2025.07.021
Xue, M. (2024). Did the anti-avoidance rules curtail the profit shifting of foreign multinationals in China? China Economic Review, 88, 102299. https://doi.org/10.1016/j.chieco. 2024.102299
Zheng, J., Bai, S., Gu, C., Huang, B., & Xiong, M. (2024). The role of anti-tax avoidance in tax base flow and international tax competition. Pacific-Basin Finance Journal, 84, 102309. https://doi.org/10.1016/j.pacfin.2024.102309
Published
2026-09-11
How to Cite
Ayu, C. P., Yusnaini, & Kartasari, S. F. (2026). Corporate Characteristics and Cross-Border Transfer Pricing Decisions: Evidence from a Systematic Literature Review. International Journal of Education, Vocational and Social Science , 5(04), 790-814. https://doi.org/10.63922/ijevss.v5i04.6506
Contact Person +6282139474255
Email : ijevss@citakonsultindo.or.id / editor.ijevss@gmail.com
