Tariff elimination versus tax avoidance : free trade agreements and transfer pricing
Year of publication: |
2021
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Authors: | Mukunoki, Hiroshi ; Okoshi, Hirofumi |
Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 28.2021, 5, p. 1188-1210
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Subject: | Rules of origin | Free trade agreement | Transfer pricing | Profit shifting | Verrechnungspreis | Freihandelsabkommen | Steuervermeidung | Tax avoidance | Multinationales Unternehmen | Transnational corporation | Theorie | Theory | Ursprungsregeln | Gewinnverlagerung | Income shifting | Herkunftsbezeichnung | Designation of origin | Handelsabkommen | Trade agreement | Zollpolitik | Tariff policy |
Type of publication: | Article |
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Type of publication (narrower categories): | Konferenzbeitrag ; Conference paper ; Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.1007/s10797-021-09689-8 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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