Main Article Content
Transfer pricing is a pricing method utilized by global companies to oversee transactions amongst subsidiaries. Beneficial Ownership refers to the rightful ownership of an asset or property. In this examination, we will scrutinize the wrongful utilization of Beneficial Ownership in transfer pricing as a corporate crime. We will explore how this scheme can be utilized by multinational corporations to decrease their tax obligations, and how it can be considered as an act of corporate wrongdoing. This investigation will examine how criminal law can be implemented to curb this practice and enforce lawful measures.
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