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isPartOf:"Gabler Edition Wissenschaft"
~isPartOf:"Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)"
~isPartOf:"Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung"
~isPartOf:"World tax journal : WTJ"
~subject:"Transfer pricing"
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Transfer pricing
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Gabler Edition Wissenschaft
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung
World tax journal : WTJ
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Fundamentals of international transfer pricing in law and economics : [the Max Planck Institute for Tax Law and Public Finance held a ... conference in December 2010 on the fundamentals of transfer pricing in law and economics]
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ECONIS (ZBW)
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1
Normative conflicts when applying the arm's length principle : when soft law developments meet hard law realities of national legislation
Padwalkar, Abhishek
;
Rodriguez Peña, Cristian Camilo
- In:
World tax journal : WTJ
15
(
2023
)
2
,
pp. 205-233
Persistent link: https://www.econbiz.de/10014425454
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2
Gently down the stream : BEPS, value theory and the allocation of profitability along global value chains
Quentin, Clair
- In:
World tax journal : WTJ
13
(
2021
)
2
,
pp. 163-216
Persistent link: https://www.econbiz.de/10013166495
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3
On the European Commission's understanding of the arm's length principle in international taxation versus state aid matters : treaty violations and high stakes in play
Castagna, Stefano
- In:
World tax journal : WTJ
13
(
2021
)
3
,
pp. 481-497
Persistent link: https://www.econbiz.de/10013166774
Saved in:
4
Five core problems in the attribution of profits to permanent establishments
Collier, Richard S.
;
Vella, John
- In:
World tax journal : WTJ
11
(
2019
)
2
,
pp. 159-188
Persistent link: https://www.econbiz.de/10012310207
Saved in:
5
Simplifying the transfer pricing analysis : an illusory chimaera or a realistic ambition?
Capristano Cardoso, Gabriela
;
Petruzzi, Raffaele
- In:
World tax journal : WTJ
11
(
2019
)
4
,
pp. 531-555
Persistent link: https://www.econbiz.de/10012310234
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6
Transfer pricing for digital business models : early evidence of challenges and options for reform
Greil, Stefan
;
Müller, Raphael
;
Olbert, Marcel
- In:
World tax journal : WTJ
11
(
2019
)
4
,
pp. 557-588
Persistent link: https://www.econbiz.de/10012310238
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7
Back to grass roots : the arm's length standard, comparability and transparency : some perspectives from the emerging world
Turina, Alessandro
- In:
World tax journal : WTJ
10
(
2018
)
2
,
pp. 295-348
Persistent link: https://www.econbiz.de/10012102012
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8
The arm's length standard and tax justice : reflections on the present and the future of transfer pricing
Navarro, Aitor
- In:
World tax journal : WTJ
10
(
2018
)
3
,
pp. 351-379
Persistent link: https://www.econbiz.de/10012102030
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9
The convergence and divergence between China's implementation and OECD/G20 BEPS minimum standards
Xu, Diheng
- In:
World tax journal : WTJ
10
(
2018
)
3
,
pp. 471-496
Persistent link: https://www.econbiz.de/10012102331
Saved in:
10
International taxation in the digital economy : challenge accepted?
Olbert, Marcel
;
Spengel, Christoph
- In:
World tax journal : WTJ
9
(
2017
)
1
,
pp. 3-46
Persistent link: https://www.econbiz.de/10011805692
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