Transfer pricing: changing views in changing times

Transfer pricing for tax purposes has long been contentious, but recent political and public concerns about avoidance have energised critiques of current rules debates proposals change. are underpinned by the arm’s length principle we consider how common understanding this developed changed, as criticism it grown there increasing calls In qualitative study draw on Bourdieusian concepts: focus views senior transfer professionals relating to UK US their practices changed over a period field disruption. This is important because transformation need be cognizant extent which existing firmly embedded thereby resilient We find that our longitudinal show degree adaptability use principle, continues dominate.