Development of an optimal geographical location index to reduce transfer pricing risks
Anatol Melega, Veronica Grosu, Daniel Botez, Marian Socoliuc, Marius-Sorin Ciubotariu and Mihaela Tulvinschi
| Year of publication: |
2022
|
|---|---|
| Authors: | Melega, Anatol ; Grosu, Veronica ; Botez, Daniel ; Socoliuc, Marian ; Ciubotariu, Marius-Sorin ; Tulvinschi, Mihaela |
| Published in: |
Montenegrin journal of economics. - Podgorica : Economic Laboratory for Transition Research, ISSN 1800-6698, ZDB-ID 2860930-X. - Vol. 19.2023, 2, p. 57-72
|
| Subject: | Transfer pricing | geographical location index | country risk | corporate tax rate | country-specific sovereign CDS | Verrechnungspreis | Länderrisiko | Country risk | Kreditderivat | Credit derivative | Unternehmensbesteuerung | Corporate taxation | Multinationales Unternehmen | Transnational corporation | Betriebliche Standortwahl | Firm location choice | Welt | World | Theorie | Theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.14254/1800-5845/2023.19-2.5 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014279449