<![CDATA[This study examines corporate characteristics and cross-border transfer pricing decisions through a Systematic Literature Review (SLR) approach. A total of 50 peer-reviewed international articles were analyzed based on the PRISMA guidelines to identify research trends related to firm characteristics, multinational enterprises, transfer pricing strategies, corporate governance, and international tax regulations. The findings indicate that transfer pricing decisions are influenced by firm size, ownership structure, internationalization level, operational complexity, and regulatory pressures. Furthermore, effective governance mechanisms, information transparency, and internal control systems contribute to more accountable transfer pricing practices. However, challenges remain regarding regulatory differences, compliance requirements, information asymmetry, and the complexity of global transactions. This study contributes to international accounting literature by providing a structured synthesis of previous research and highlighting the importance of integrating corporate characteristics, governance mechanisms, and global regulatory perspectives in understanding cross-border transfer pricing decisions.]]>
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