Transfer pricing rules, OECD guidelines, and market distortions
Year of publication: |
2014
|
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Authors: | Behrens, Kristian ; Peralta, Susana ; Picard, Pierre M. |
Published in: |
Journal of public economic theory. - Malden, Mass. : Wiley-Blackwell, ISSN 1097-3923, ZDB-ID 1468434-2. - Vol. 16.2014, 4, p. 650-680
|
Subject: | Verrechnungspreis | Transfer pricing | Multinationales Unternehmen | Transnational corporation | Exportwirtschaft | Export sector | Organisationsstruktur | Organizational structure | Monopolistischer Wettbewerb | Monopolistic competition | Zwei-Länder-Modell | Two-country model | Ertragsbesteuerung | Profit taxation | Theorie | Theory |
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