英文文献：Transfer Mispricing as an Argument for Corporate Social Responsibility-转移错误定价作为企业社会责任的论据
英文文献作者：Simplice Asongu,Jacinta C. Nwachukwu
英文文献摘要：
This article presents a case for transfer mispricing as an argument for Corporate Social Responsibility (CSR). The argument builds on the position that in order to compensate for potential loss of brand image and reputation, Multinational Companies (MNCs) would be more socially responsible when they are operating in countries where the legislation and laws in place are not effective at identifying and sanctioning transfer mispricing. We first discuss the dark side of transfer pricing (TP), next we present the nexus between TP and poverty and finally we advance arguments for CSR in transfer mispricing. While acknowledging that TP is a legal accounting practice, we argue that in view of its poverty and underdevelopment externalities, the practice per se should be a solid justification for CSR because it is also associated with schemes that deprive developing countries of capital essential for investments in health, education and development programmes. Therefore CSR owing to TP cannot be limited to a strategic management approach, but should also be considered as some kind of social justice because of associated transfer mispricing practices. We further argue that, CSR by multinational corporations could incite domestic companies to comply more willingly with their tax obligations and/or engage in similar activities. Whereas, traditional advocates of CSR have employed concepts such as reputation, licence-to-operate, sustainability, moral obligation and innovation to make the case for CSR, the present inquiry extends this stream of literature by arguing that TP and its externalities are genuine justifications for CSR. We consolidate our arguments with a case study of Glencore and the mining industry in the Democratic Republic of Congo.

本文提出一个转移错误定价的案例作为企业社会责任(CSR)的论据。该论点建立在这样一种立场上:为了弥补品牌形象和声誉的潜在损失，当跨国公司在立法和法律无法有效识别和批准转移错误定价的国家经营时，它们将承担更多的社会责任。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，最后我们提出了关于企业社会责任在转移错误定价中的论点。虽然承认TP是一个合法的会计实践,我们认为在贫困和不发达的外部性,这种做法本身应该是一个坚实的企业社会责任的理由,因为它也涉及计划剥夺发展中国家的资本投资所必需的卫生、教育和发展计划。因此，TP带来的企业社会责任不能局限于一种战略管理方法，还应被视为某种社会正义，因为相关的转移错误定价做法。我们进一步认为，跨国公司的社会责任可以刺激国内企业更愿意遵守其税收义务和/或从事类似的活动。然而，传统的企业社会责任倡导者使用了诸如声誉、经营许可、可持续性、道德义务和创新等概念来为企业社会责任辩护，而目前的调查通过论证TP及其外部性是企业社会责任的真正理由来扩展这一文献流。我们通过对嘉能可与刚果民主共和国采矿业的案例研究，来巩固我们的论点。