Fuzzy Profit Shifting: A Model for Optimal Tax-induced Transfer Pricing with Fuzzy Arm's Length Parameter
Year of publication: |
2019
|
---|---|
Authors: | Rathke, Alex A.T. |
Publisher: |
Kiel, Hamburg : ZBW – Leibniz Information Centre for Economics |
Subject: | fuzzy profit shifting | transfer pricing | tax evasion | tax enforcement | tax penalty |
Type of publication: | Book / Working Paper |
---|---|
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 1671928997 [GVK] hdl:10419/191027 [Handle] RePEc:zbw:esprep:191027 [RePEc] |
Classification: | F23 - Multinational Firms; International Business ; H26 - Tax Evasion ; K34 - Tax Law |
Source: |
-
Rathke, Alex A.T., (2019)
-
Do tax information exchange agreements curb transfer pricing-induced tax avoidance?
Diller, Markus, (2017)
-
Do tax information exchange agreements curb transfer pricing-induced tax avoidance?
Diller, Markus, (2017)
- More ...
-
The impact of countries' transfer pricing rules on profit shifting
Rathke, Alex A.T., (2020)
-
Rathke, Alex A.T., (2019)
- More ...