Transfer pricing as a tax compliance risk
Year of publication: |
2014
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Authors: | Jost, Sven P. ; Pfaffermayr, Michael ; Winner, Hannes |
Published in: |
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales. - Abingdon : Routledge, Taylor & Francis Group, ISSN 0001-4788, ZDB-ID 83112-8. - Vol. 44.2014, 3, p. 260-279
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Subject: | international taxation | multinational firms | transfer pricing | Verrechnungspreis | Transfer pricing | Risikomanagement | Risk management | Steuermoral | Tax compliance | Internationale Unternehmensbesteuerung | International corporate taxation | Multinationales Unternehmen | Transnational corporation | Schätzung | Estimation | Welt | World |
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