University of Denver Digital Commons @ DU Electronic Theses and Dissertations Graduate Studies 1-1-2012 Tackling Tax Evasion: Transfer Price Manipulation, Extractive Natural Resources and a Strategy for the Southern African Customs Union Patrick Grant McLennan University of Denver Follow this and additional works at: https://digitalcommons.du.edu/etd Part of the African Studies Commons, Economics Commons, International Relations Commons, and the Natural Resource Economics Commons Recommended Citation McLennan, Patrick Grant, "Tackling Tax Evasion: Transfer Price Manipulation, Extractive Natural Resources and a Strategy for the Southern African Customs Union" (2012). Electronic Theses and Dissertations. 422. https://digitalcommons.du.edu/etd/422 This Thesis is brought to you for free and open access by the Graduate Studies at Digital Commons @ DU. It has been accepted for inclusion in Electronic Theses and Dissertations by an authorized administrator of Digital Commons @ DU. For more information, please contact
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[email protected]. Tackling Tax Evasion: Transfer Price Manipulation, Extractive Natural Resources and a Strategy for the Southern African Customs Union __________ A Thesis Presented to the Faculty of the Josef Korbel School of International Studies University of Denver __________ In Partial Fulfillment of the Requirements for the Degree Master of Arts __________ by Patrick G. McLennan August 2012 Advisor: Dr. Barry B. Hughes Author: Patrick G. McLennan Title: Tackling Tax Evasion: Transfer Price Manipulation, Extractive Natural Resources and a Strategy for the Southern African Customs Union Advisor: Dr. Barry B. Hughes Degree Date: August 2012 ABSTRACT An increase in the number of multinational enterprises (MNEs) has increased the attention on cross-border challenges, such as transfer price manipulation (TPM).