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英文文献：Transfer Pricing and Corporate Social Responsibility: Arguments, Views and Agenda-转移定价与企业社会责任:论点、观点和议程
英文文献作者：Simplice A. Asongu,Joseph I. Uduji,Elda N. Okolo-Obasi
英文文献摘要：
The central thesis of the paper is that Multinational Companies (MNC) should invest in the use of “soft” methods (socially responsible behavior) to mitigate costs in society accrued due to use of “hardcore” tax evasion tactics (Transfer mispricing) to maximize profits from operations in developing countries and/or countries with weak or inefficient tax laws and tax collection institutions. Therefore, we articulate the argument of Corporate Social Responsibility (CSR) as an indirect compensation for transfer mispricing. Our aim is not to present CSR as solution to transfer mispricing. An analytical approach is based on a content analysis of the existing literature with emphasis on a case study. We first discuss the dark side of transfer pricing (TP), next we present the link between TP and poverty and finally we advance arguments for CSR as a compensation for transfer mispricing. While acknowledging that TP is a legal accounting practice, we argue that in light of its poverty and underdevelopment externalities, the practice per se should be a strong defence for CSR because it is also associated with schemes that deprive developing countries of the capital essential for investment in health, education and development programmes.
论文的中心论点是,跨国公司(跨国公司)应该投资于“软”的使用方法(社会责任行为)来缓解社会成本应计由于使用“硬核”避税(传输错误定价)利润最大化业务薄弱或效率低下的发展中国家和/或国家税法和税收征管机构。因此，我们阐明了企业社会责任(CSR)作为转移错误定价的间接补偿的论点。我们的目标不是将企业社会责任作为转移错误定价的解决方案。分析方法是基于现有文献的内容分析，以案例研究为重点。我们首先讨论转移定价(TP)的黑暗面，然后我们展示TP和贫困之间的联系，最后我们提出CSR作为转移定价错误的补偿的论点。虽然承认TP是一个合法的会计实践,我们认为的贫困和不发达外部性,这种做法本身应该是一个强大的国防企业社会责任,因为它也涉及计划剥夺发展中国家的资本对于投资在健康、教育和发展计划。
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