Is consistency the panacea? : inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior
Year of publication: |
[2021]
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Authors: | Diller, Markus ; Lorenz, Johannes ; Schneider, Georg ; Sureth, Caren |
Publisher: |
Berlin : Arbeitskreis Quantitative Steuerlehre |
Subject: | transfer pricing | transfer pricing inconsistency | tax avoidance | tax harmonization | strategic behavior | real effects | Verrechnungspreis | Transfer pricing | Steuervermeidung | Tax avoidance | Theorie | Theory | Multinationales Unternehmen | Transnational corporation | Steuerharmonisierung | Tax harmonization | Unternehmensbesteuerung | Corporate taxation | Internationales Steuerrecht | International tax law |
Extent: | 1 Online-Ressource (circa 68 Seiten) Illustrationen |
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Series: | Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre. - Berlin : Arqus, ISSN 1861-8944, ZDB-ID 2213024-X. - Vol. no. 264 (July 2021) |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper |
Language: | English |
Other identifiers: | hdl:10419/237733 [Handle] |
Classification: | H20 - Taxation, Subsidies, and Revenue. General ; H26 - Tax Evasion ; C72 - Noncooperative Games ; K34 - Tax Law ; F53 - International Agreements and Observance; International Organizations |
Source: | ECONIS - Online Catalogue of the ZBW |
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