Transfer Pricing and Related Party Transactions: A Bibliometric Analysis

Abstract In order to create complex business structures and obtain economic benefits, multinational companies have given rise transfer pricing. Due their importance, it has been possible expand international trade a higher level. This study focuses on the issue of pricing related party transactions (RPT), with aim overview productivity impact research in RPT area highlighting main trends field. 3885 papers extracted February 2022 from Web Science Scopus databases were examined basic topics debated between 1968 2021 identified. The search words used are RPT. Based results obtained, level development tendencies terms impact, core publications, topics, authors, institutions countries analysis conceptual structure keywords via VOSviewer allowed us graphic visualisation categorise them through degree interaction eight directions: taxation, accounting, theoretic context, sustainability, innovation ethics pricing, disclosure, firm performance, earnings management, fraudulent use bibliometric helpful identify most suitable journals for publication, potential collaborators, areas regarding issues.