Transfer pricing and location of intangibles-spillover and tax avoidance through profit shifting
Rebecca Reineke, Katrin Weiskirchner-Merten
| Year of publication: |
2021
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|---|---|
| Authors: | Reineke, Rebecca Valeska ; Weiskircher-Merten, Katrin |
| Published in: |
Journal of management accounting research : JMAR. - Sarasota, Fla. : Assoc., ISSN 1049-2127, ZDB-ID 1101530-5. - Vol. 33.2021, 1, p. 129-148
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| Subject: | profit shifting | intangibles | spillover | transfer pricing | location | Verrechnungspreis | Transfer pricing | Gewinnverlagerung | Income shifting | Steuervermeidung | Tax avoidance | Multinationales Unternehmen | Transnational corporation | Unternehmensbesteuerung | Corporate taxation | Internationales Steuerrecht | International tax law | Immaterielle Werte | Intangible assets | Betriebliche Standortwahl | Firm location choice | Theorie | Theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/JMAR-19-052 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012583154