Transfer pricing regulation and tax competition
Jay Pil Choi, Taiji Furusawa, Jota Ishikawa
| Year of publication: |
2020
|
|---|---|
| Authors: | Choi, Jay Pil ; Furusawa, Taiji ; Ishikawa, Jota |
| Published in: |
Journal of international economics. - Amsterdam [u.a.] : Elsevier, ISSN 0022-1996, ZDB-ID 120143-8. - Vol. 127.2020, p. 1-18
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| Subject: | Corporate tax | Tax competition | Arm's length principle | Foreign direct investment | Multinational enterprise | Transfer pricing | Multinationales Unternehmen | Transnational corporation | Verrechnungspreis | Steuerwettbewerb | Auslandsinvestition | Foreign investment | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax | Theorie | Theory | OECD-Staaten | OECD countries |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jinteco.2020.103367 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012631723