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 (arqus) |
Subject: | transfer pricing | transfer pricing inconsistency | tax avoidance | tax harmonization | strategic behavior | real effects |
Series: | arqus Discussion Paper ; 264 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 1767105029 [GVK] hdl:10419/237733 [Handle] RePEc:zbw:arqudp:264 [RePEc] |
Classification: | H20 - Taxation, Subsidies, and Revenue. General ; H26 - Tax Evasion ; C72 - Noncooperative Games ; K34 - Tax Law ; F53 - International Agreements and Observance; International Organizations |
Source: |
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Diller, Markus, (2021)
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Diller, Markus, (2021)
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