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Year of publication
Subject
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Verrechnungspreis 2,577 Transfer pricing 2,554 Multinationales Unternehmen 1,239 Transnational corporation 1,114 Theorie 742 Theory 737 Unternehmensbesteuerung 395 Corporate taxation 392 Internationales Steuerrecht 385 Welt 342 World 339 International tax law 318 Deutschland 301 transfer pricing 261 Germany 260 Doppelbesteuerung 220 Double taxation 212 USA 209 United States 199 Gewinnverlagerung 189 Income shifting 186 OECD-Staaten 183 Körperschaftsteuer 181 OECD countries 181 Corporate income tax 180 Steuervermeidung 180 Tax avoidance 178 Steuerrecht 119 EU countries 113 EU-Staaten 113 Steuerplanung 112 Auslandsinvestition 104 Außensteuerrecht 104 Foreign investment 104 Tax planning 104 Konzern 94 Cross-border taxation 86 Steuerwettbewerb 86 Tax competition 84 Steuererhebungsverfahren 77
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Online availability
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Free 878 Undetermined 350 CC license 17
Type of publication
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Book / Working Paper 1,632 Article 1,229 Journal 6 Other 4
Type of publication (narrower categories)
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Article in journal 820 Aufsatz in Zeitschrift 820 Graue Literatur 439 Non-commercial literature 439 Working Paper 404 Arbeitspapier 347 Aufsatz im Buch 287 Book section 287 Hochschulschrift 225 Thesis 154 Collection of articles of several authors 68 Sammelwerk 68 Konferenzschrift 50 Bibliografie enthalten 45 Bibliography included 45 Aufsatzsammlung 36 Dissertation u.a. Prüfungsschriften 29 Case study 24 Fallstudie 24 Amtsdruckschrift 21 Conference proceedings 21 Government document 21 research-article 20 Article 13 Conference paper 12 Konferenzbeitrag 12 Festschrift 11 Lehrbuch 10 Collection of articles written by one author 8 Gesetz 8 Law 8 Sammlung 8 Textbook 7 Bibliografie 6 Handbook 6 Handbuch 6 Quelle 6 Forschungsbericht 5 Elektronischer Datenträger 3 Guidebook 3
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Language
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English 1,982 German 691 Undetermined 154 French 16 Polish 11 Russian 8 Spanish 7 Dutch 6 Swedish 5 Czech 3 Portuguese 3 Italian 2 Finnish 1 Indonesian 1 Lithuanian 1 Slovak 1 Ukrainian 1
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Author
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Schjelderup, Guttorm 63 Becker, Johannes 36 Davies, Ronald B. 35 Nielsen, Søren Bo 29 Schindler, Dirk 27 Raimondos-Møller, Pascalis 25 Oestreicher, Andreas 23 Pfeiffer, Thomas 22 Eden, Lorraine 21 Gresik, Thomas A. 21 Baumhoff, Hubertus 18 Liu, Li 18 Petruzzi, Raffaele 18 Göx, Robert F. 17 Sansing, Richard C. 17 Spengel, Christoph 17 Bradford, David F. 16 Okoshi, Hirofumi 16 Riedel, Nadine 15 Simons, Dirk 15 Bartelsman, Eric J. 14 Beetsma, Roel 14 Martin, Julien 14 Toubal, Farid 14 Chugan, Pawan K. 13 Frese, Erich 13 Greil, Stefan 13 Lang, Michael 13 Parenti, Mathieu 13 Wilmanns, Jobst 13 Beer, Sebastian 12 Jakobs, Gitte 12 Kimpel, Gerrit 12 Langenmayr, Dominika 12 Ossadnik, Wolfgang 12 Schiller, Ulf 12 Schreiber, Rolf 12 Weichenrieder, Alfons J. 12 Brem, Markus 11 Chwolka, Anne 11
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Institution
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OECD 38 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 12 CESifo 9 National Bureau of Economic Research 8 Springer Fachmedien Wiesbaden 8 Internationale Vereinigung für Steuerrecht 7 Organisation for Economic Co-operation and Development 6 NWB Verlag 5 Saïd Business School, Oxford University 5 School of Economics, University College Dublin 5 Europäische Kommission 4 Nomos Verlagsgesellschaft 4 Shaker Verlag 4 Stiftung Familienunternehmen 4 Universität Hamburg / Institut für Ausländisches und Internationales Finanz- und Steuerwesen 4 Deloitte 3 European Commission / Directorate-General for Taxation and Customs Union 3 Europäische Kommission / Generaldirektion Steuern und Zollunion 3 Facultad de Ciencias Económicas y Empresariales, Universidad Complutense de Madrid 3 Institute for International Integration Studies (IIIS), Trinity College Dublin 3 Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development 3 International Centre for Economic Research (ICER) 3 Peter Lang GmbH 3 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 3 Zentrum für Europäische Wirtschaftsforschung (ZEW) 3 C.E.P.R. Discussion Papers 2 Center for Economic Research <Tilburg> 2 Center for Operations Research and Econometrics (CORE), École des Sciences Économiques de Louvain 2 Deutschland / Bundeswehr / Universität Hamburg 2 Fachbereich Sozial- und Wirtschaftswissenschaften, Paris-Lodron Universität Salzburg 2 HAL 2 Haufe-Lexware GmbH & Co. KG 2 IDW-Verlag 2 Institutt for foretaksøkonomi, Norges Handelshøyskole (NHH) 2 International Bureau of Fiscal Documentation 2 KPMG Alpen-Treuhand GmbH <Wien> 2 KPMG Unternehmensberatung GmbH <Berlin u.a.> 2 Ludwig-Maximilians-Universität München / Volkswirtschaftliche Fakultät 2 Max-Planck-Institut für Steuerrecht und öffentliche Finanzen, Max-Planck-Gesellschaft 2 Münchener Symposion zum Internationalen Steuerrecht <9, 1990, München> 2
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Published in...
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International transfer pricing journal 47 CESifo working papers 39 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 31 Intertax : international tax review 26 Working paper 25 SpringerLink / Bücher 22 CESifo Working Paper Series 21 CESifo Working Paper 20 Handbuch Verrechnungspreise 20 Europäische Hochschulschriften / 5 18 World tax journal : WTJ 18 Transfer pricing manual 16 Hefte zur internationalen Besteuerung 15 Series on international taxation 14 International tax and public finance 13 Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF 13 National tax journal 12 Betriebswirtschaftliche Forschung und Praxis : BFuP 11 Der Betrieb 11 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 11 Verrechnungspreise in Unternehmenskooperationen : Theorie, Strategie, Anwendung 11 Verrechnungspreise und Außensteuerrecht : Reflektionen und Ausblick : Festschrift für Harald Kuckhoff zum 80. Geburtstag 11 Fundamentals of international transfer pricing in law and economics : [the Max Planck Institute for Tax Law and Public Finance held a ... conference in December 2010 on the fundamentals of transfer pricing in law and economics] 10 Institut Finanzen und Steuern : ifst 10 Journal of business economics : JBE 10 Journal of public economics 10 Springer eBook Collection 10 WU international taxation research paper series : research papers 10 Working paper series 10 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 9 Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung 9 Discussion paper / Department of Business and Management Science 9 European journal of operational research : EJOR 9 Gabler Edition Wissenschaft 9 Journal of international accounting auditing & taxation 9 Tuck School of Business working paper / Tuck School of Business at Dartmouth 9 Canadian tax journal 8 Journal of international economics 8 Review of accounting studies 8 Steuer, Wirtschaft und Recht : SWR 8
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Source
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ECONIS (ZBW) 2,502 RePEc 159 USB Cologne (EcoSocSci) 91 EconStor 76 Other ZBW resources 25 BASE 14 ArchiDok 4
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Showing 1 - 50 of 2,871
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Transfer pricing and investment - how OECD transfer pricing rules affect investment decisions
Nielsen, Søren Bo; Schindler, Dirk; Schjelderup, Guttorm - 2025
We study how the OECD transfer pricing guidelines aimed at curbing tax-motivated transfer pricing practices affect investment incentives. Our theoretical model integrates the different OECD's transfer pricing methods into the tax planning cost function of an MNC to evaluate how the choice of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015402021
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Profit shifting by multinational corporations : evidence from transaction-level data in Nigeria
Gabanatlhong, Bathusi; Garcia-Bernardo, Javier; Iyika, … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015191330
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A study of cross-border profit shifting channels : evidence from Australia
Tran, Alfred V.; Xu, Wanmeng - In: Accounting and finance 64 (2024) 1, pp. 869-901
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014540217
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Managerial performance evaluation and organizational form
Krapp, Michael; Schultze, Wolfgang; Weiler, Andreas - In: Contemporary accounting research : the journal of the … 40 (2023) 3, pp. 1760-1794
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Diffusion of OECD transfer pricing regulations in Eastern Africa : agency and compliance in governing profit-shifting behaviour
Vet, Cassandra - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014249989
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The concept of associated persons as a key and potentially problematic aspect in transfer pricing
Brychta, Karel; Abreu, Matheus Chebli de; Hudenko, Justina - In: Financial internet quarterly 19 (2023) 1, pp. 21-33
Transfer pricing (TP) is based on many principles - the essential one is the Arm ́s Length Principle (ALP), In this respect, the term "associated persons" is of crucial importance: associated persons must be involved in transactions in order for the ALP to be applied, The aim of the paper is to...
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Transfer pricing in Indonesia : do managers still utilize it as an effective strategy?
Larasati, Nadifa Vicri; Arieftiara, Dianwicaksih - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014420206
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The role of country by country reporting on corporate tax avoidance : does it effective for the tax haven?
Kurniasih, Lulus; Yusniati Yusry; Fakarudin Kamarudin; … - In: Cogent business & management 10 (2023) 1, pp. 1-25
The study evaluates the direct and moderating influence of Country-by-Country Reporting (CbCR) regulation in deterring corporate tax avoidance of multinational corporation listed in Indonesia Stock Exchange. The Indonesian CbCR stated in the regulations enacted by government of Indonesia namely...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014452161
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Attractive target for tax avoidance : trade liberalization and entry mode
Okoshi, Hirofumi - In: International tax and public finance 32 (2025) 1, pp. 238-270
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330677
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The impact of tax treaties on foreign direct investment : the evidence reconsidered
Lee, Siwook; Kim, Daeyong - In: KDI-journal of economic policy 44 (2022) 3, pp. 27-48
This paper reconsiders the empirical evidence of the relationship between tax treaties and FDI using U.S. outbound FDI to 78 countries over the period of 2007-2018. Unlike previous studies, we explicitly consider differences in the tax environments of recipient economies, including their...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013370295
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A macroeconomic perspective on taxing multinational enterprises
Dyrda, Sebastian; Hong, Guangbin; Steinberg, Joseph B. - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013355142
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Debt or profit shifting? : assessment of corporate tax avoidance practices across Lithuanian companies
Kundelis, Egidijus; Legenzova, Renata; Kartanas, Julijonas - In: Central European business review : CEBR 11 (2022) 2, pp. 81-100
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Tax induced transfer pricing under universal adoption of the destination-based cash-flow tax
Gresik, Thomas A.; Schjelderup, Guttorm - 2022
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Desafios tributários decorrentes do ingresso do Brasil na OCDE: Lucros no exterior, preços de transferência, subcapitalização e divulgação obrigatória de planejamentos tributários
Pinto, Alexandre Evaristo - 2024
The main objective of this work is to assess the challenges to be faced by Brazil to become a full member of the Organisation for Economic Co-operation and Development (OECD) in terms of tax rules related to controlled foreign companies, transfer pricing, thin capitalization, and mandatory...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014518983
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Geschäfte mit Nahestehenden: Eine grundsätzliche Lösung für das Außensteuer-, Handels- und Gesellschaftsrecht - Unter besonderer Berücksichtigung von BEPS Bericht 8 und des Wettbewerbsrechts
Shariatmadari, Atefeh - 2024
Geschäfte mit Nahestehenden: Eine grundsätzliche Lösung für das Außensteuer-, Handels- und Gesellschaftsrecht - Unter besonderer Berücksichtigung von BEPS Bericht 8 und des Wettbewerbsrechts Gliederung 1. Einleitung 2. Wesentliche Ergebnisse der Untersuchung 3. Zusammenfassung 1....
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§§ 1, 1a AStG neue Fassung - Änderungen im Vergleich zu § 1 AStG i. d. F. des G. v. 22.12.2014 (BGBl. I 2014, S. 2417)
Shariatmadari, Atefeh - 2024
Kürzlich hat die Verfasserin ihre Dissertation mit dem Titel „Geschäfte mit Nahestehenden: Eine grundsätzliche Lösung für das Außensteuer-, Handels- und Gesellschaftsrecht - Unter besonderer Berücksichtigung von BEPS Bericht 8 und des Wettbewerbsrechts“ veröffentlicht. Aufgrund der...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014564947
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Tax motivated vertical FDI and transfer pricing
Sandonís, Joel; Yermukanova, Binur - In: Economic modelling 139 (2024), pp. 1-18
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015189534
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Unveiling the variation in corporate tax base distribution under the formulary apportionment
Mlčúchová, Markéta - In: Danube : law and economics review 15 (2024) 3, pp. 203-220
This paper reflects the tabled novel framework for corporate taxation in the European Union, founded on the Formulary Apportionment methodology and envisaged inclusion of intangible assets in the allocation formula. The objective is to simulate the variation between the currently used Separate...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015190409
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Determinants of tax complexity in tax regulations and tax procedures : evidence from a developing country
Schipp, Adrian; Siahaan, Fernando; Sureth, Caren - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015197905
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The factor of war as a threat to sustainable development and a challenge for corporate social responsibility
Korol, Svitlana; Sobchuk, Olena; Bielova, Olena; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 25 (2024) 2, pp. 563-573
The purpose of the study is to analyze the practice of involving multinational companies in achieving the Sustainable Development Goals (SDGs), in general, and the response to SDG 16 "Peace, Justice and Strong Institutions". The research methodology involves a comparative analysis of the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015188487
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Transfer (mis)pricing of multinational enterprises : evidence from Finland
Viertola, Marika - 2024
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On the dynamics between local and international tax planning in multinational corporations
Beuselinck, Christof; Pierk, Jochen - In: Review of accounting studies 29 (2024) 1, pp. 852-888
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U.S. multinational corporations' income shifting incentives and share repurchases : evidence across differential taxation systems
Eulaiwi, Baban; Alghamdi, Fatmah Saeed; Al-Hadi, Ahmed; … - In: Global finance journal 60 (2024), pp. 1-21
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014545334
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Tax havens and cross-border licensing with transfer pricing regulation
Choi, Jay Pil; Ishikawa, Jota; Okoshi, Hirofumi - In: International tax and public finance 31 (2024) 2, pp. 333-366
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Rationalizing formula apportionment
Becker, Johannes - 2024
Many federal tax systems employ formula apportionment to allocate the taxable profits of large businesses to the federal subunits, where the subunits' specific tax rates are then applied. The formulas - such as the one recently proposed by the EU Commission and the one agreed upon by the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014632348
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Leveling the playing field : constraints on multinational profit shifting and the performance of national firms
Gauß, P.; Kortenhaus, M.; Riedel, Nadine; Simmler, Martin - In: Journal of public economics 234 (2024), pp. 1-16
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On the effects of anti-profit shifting regulations : a developing country perspective
Laudage, Sabine; Riedel, Nadine; Strohmaier, Kristina - In: Journal of public economics 235 (2024), pp. 1-8
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Desafios tributários decorrentes do ingresso do Brasil na OCDE : lucros no exterior, preços de transferência, subcapitalização e divulgação obrigatória de planejamentos tributários
Pinto, Alexandre Evaristo - 2024
The main objective of this work is to assess the challenges to be faced by Brazil to become a full member of the Organisation for Economic Co-operation and Development (OECD) in terms of tax rules related to controlled foreign companies, transfer pricing, thin capitalization, and mandatory...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014481100
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Negotiation for transfer prices under the arm's length principle
Okoshi, Hirofumi - 2024
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Tax havens and transfer pricing strategies : insights from emerging economies
Fonseca, Peter Vaz da; Jucá, Michele Nascimento; … - In: Thunderbird international business review 66 (2024) 3, pp. 301-320
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Evaluating the commensurate with income standard
Sansing, Richard C. - In: The journal of the American Taxation Association : a … 46 (2024) 2, pp. 111-122
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What we know so far about transfer pricing : a bibliometric analysis
Mijoč, Ivo; Briš Alić, Martina; Drvenkar, Nataša - In: Zagreb international review of economics & business 27 (2024) 1, pp. 253-282
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Profit shifting and equilibrium principles of international taxation
François, Manon - 2021
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Determinants of transfer pricing decision at manufacturing companies of Indonesia
Sri Supriyati; Murdiawti, Dewi; Prananjaya, Kadek Pranetha - 2021
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A study of cross-border profit shifting channels
Tran, Alfred V.; Xu, Wanmeng - 2021
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012666720
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Is there money on the table? : evidence on the magnitude of profit shifting in the extractive industries
Beer, Sebastian; Devlin, Dan - 2021
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Profit shifting and equilibrium principles of international taxation
Francois, Manon - 2021
We study the choice between source-based and destination-based corporate taxes in a two-country model, allowing multinational firms to use transfer pricing to allocate profits across tax jurisdictions. We show that source-based taxation is a Nash equilibrium for tax revenue maximizing...
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Is consistency the panacea? : inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior
Diller, Markus; Lorenz, Johannes; Schneider, Georg; … - 2021
This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We employ a game-theoretical model to analyze the...
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Is consistency the panacea? : inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior
Diller, Markus; Lorenz, Johannes; Schneider, Georg; … - 2021
This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We employ a game-theoretical model to analyze the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012603894
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Boosting mineral revenues in Zambia : policy options for a sustainable fiscal regime
Mwaba, Andrew; Kayizzi-Mugerwa, Steve - 2021
Zambia has changed its mineral tax regime repeatedly during the past decades in a bid to raise mineral revenue, but with only modest success. This paper looks at what the country needs to do to create a mining fiscal regime that could sustain operations, boost output, and raise revenues without...
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Managerial performance evaluation and organizational form
Krapp, Michael; Schultze, Wolfgang; Weiler, Andreas - In: Contemporary Accounting Research 40 (2023) 3, pp. 1760-1794
We study the relative efficiency of centralized versus decentralized organizational forms given optimized managerial performance evaluation within an incomplete contracting framework with risk‐averse agents under moral hazard. Decentralization and performance evaluation are complementary...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014504519
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The role of country by country reporting on corporate tax avoidance: Does it effective for the tax haven?
Kurniasih, Lulus; Yusri, Yusniyati; Kamarudin, Fakarudin; … - In: Cogent Business & Management 10 (2023) 1, pp. 1-25
The study evaluates the direct and moderating influence of Country-by-Country Reporting (CbCR) regulation in deterring corporate tax avoidance of multinational corporation listed in Indonesia Stock Exchange. The Indonesian CbCR stated in the regulations enacted by government of Indonesia namely...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014527675
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Distortional effects of separate accounting and formula apportionment on factor allocation
Ortmann, Regina; Pummerer, Erich - In: Journal of Business Economics 93 (2023) 8, pp. 1277-1307
We examine distortions caused by tax base allocation systems–separate accounting (SA) or formula apportionment (FA)–with respect to the allocation of assets and workforce within multinational entities (MNEs). The effects of both systems are intensively debated by EU Member States as they are...
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Transfer Pricing Documentation Methods in Nigeria : A Critique of the Prime Plastichem Case Against International Best Practices
Olika, Daniel - 2023
The quest to ensure that the tax planning activities (e.g., shifting profits through transfer mispricing) of multinational enterprises operating in Nigeria do not erode the country’s domestic base has led to the enactment and enforcement of the Transfer Pricing (TP) Regulation, 2018 in...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014353901
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Unsuccessful Implementation of the OECD Transfer Pricing Guidelines in Low Income Countries : The Case of Ethiopia
Tilahun, Nathanael; Yihdego, Abebe Gebrehiwot - 2023
Much international technical assistance is directed towards increasing the capacity of tax authorities in low-income countries to understand and effectively implement the OECD Transfer Pricing Guidelines, and thus retain their fair share of revenue from the transnational economic transactions of...
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Corporate Profit Tax and MNF's Transfer Pricing with Decentralized Delegation
Wu, Di; Wang, Leonard F.S; Ma, Jie - 2023
This paper analyzes the transfer pricing decision of the multinational firm (MNF). There are differences in profit tax rates between home-country and host-country. The MNF determines the transfer price to its overseas affiliate and delegates the responsibility of deciding on the final sales...
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An Introduction to Research in Transfer Pricing
Navarro, Aitor - 2023
The overwhelming complexity of transfer pricing within income taxation and the number of available materials generates significant entry barriers for conducting adequate research in this field. The objective of this contribution is to briefly depict the most relevant issues and provide basic...
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Public Finance in the Real World : Through the Lens (Down the Rabbit Hole?) of Transfer Pricing
Wilkie, Scott; Eden, Lorraine - 2023
The current lack of confidence in the international rules for taxing the global profits of multinational enterprises (MNEs) has three underlying causes: (1) tax rules are not universal or natural; (2) taxes must be practical, administrable, and collectible; and (3) tax policy is a domain where...
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Transfer Price Documentation Rules and Multinational Firm Behavior - Evidence from France
Laudage Teles, Sabine; Riedel, Nadine; Strohmaier, Kristina - 2023
In recent years, a growing number of countries have enacted tax rules that require multinational enterprises (MNEs) to document their intra-firm trade prices and show that they are set as in third-party trade. The objective of these rules is to limit opportunities for strategic trade mis-pricing...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014343976
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Transfer Price Documentation Rules and Multinational Firm Behavior - Evidence from France
Laudage Teles, Sabine; Riedel, Nadine; Strohmaier, Kristina - 2023
In recent years, a growing number of countries have enacted tax rules that require multinational enterprises (MNEs) to document their intra-firm trade prices and show that they are set as in third-party trade. The objective of these rules is to limit opportunities for strategic trade mis-pricing...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014345991
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