Arm's length principle vs. formulary apportionment in beps action 13 : stakeholders' perspectives
Zakir Akhand and Amin Mawani
| Year of publication: |
2023
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|---|---|
| Authors: | Akhand, Zakir ; Mawani, Amin |
| Published in: |
Accounting in Europe. - Abingdon [u.a.] : Routledge, ISSN 1744-9499, ZDB-ID 2268358-6. - Vol. 20.2023, 2, p. 225-243
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| Subject: | arm's length principle | Base Erosion and Profit Shifting (BEPS) | formulary apportionment | Lobbying | transfer pricing | Verrechnungspreis | Transfer pricing | Gewinnverlagerung | Income shifting | Multinationales Unternehmen | Transnational corporation | Internationales Steuerrecht | International tax law | Welt | World | Doppelbesteuerung | Double taxation | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax | OECD-Staaten | OECD countries | Steuervermeidung | Tax avoidance | Interessenpolitik | Stakeholder | Theorie | Theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/17449480.2023.2192356 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014320095