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Year of publication
Subject
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Verrechnungspreis 2,508 Transfer pricing 2,506 Betriebszugehörigkeit 1,232 Job tenure 1,219 Multinationales Unternehmen 1,215 Transnational corporation 1,156 Theorie 1,126 Theory 1,118 Deutschland 517 Germany 492 Unternehmensbesteuerung 411 Corporate taxation 410 USA 390 United States 381 Internationales Steuerrecht 378 Welt 375 World 374 International tax law 339 Arbeitsmobilität 331 Labour mobility 326 Lohn 274 Wages 272 Schätzung 228 Estimation 225 Doppelbesteuerung 223 Double taxation 217 Gewinnverlagerung 199 Income shifting 196 OECD countries 191 OECD-Staaten 191 Steuervermeidung 191 Tax avoidance 189 Körperschaftsteuer 188 Corporate income tax 187 Dauer 172 Duration 163 transfer pricing 148 Großbritannien 142 Lohnstruktur 142 Wage structure 140
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Online availability
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Free 1,795 Undetermined 1,181 CC license 50
Type of publication
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Article 2,694 Book / Working Paper 2,571 Other 8 Journal 6
Type of publication (narrower categories)
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Article in journal 1,804 Aufsatz in Zeitschrift 1,804 Graue Literatur 879 Non-commercial literature 879 Working Paper 847 Arbeitspapier 775 Aufsatz im Buch 353 Book section 353 Hochschulschrift 233 Thesis 177 Collection of articles of several authors 75 Sammelwerk 75 Bibliografie enthalten 52 Bibliography included 52 Konferenzschrift 51 Article 47 Aufsatzsammlung 38 Case study 26 Fallstudie 26 research-article 25 Amtsdruckschrift 23 Government document 23 Conference proceedings 22 Conference paper 17 Konferenzbeitrag 17 Collection of articles written by one author 13 Sammlung 13 Systematic review 11 Übersichtsarbeit 11 Festschrift 10 Lehrbuch 10 Gesetz 8 Law 8 Textbook 7 Bibliografie 6 Handbook 6 Handbuch 6 Quelle 6 Forschungsbericht 5 Advisory report 4
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Language
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English 3,844 German 714 Undetermined 655 French 28 Russian 12 Spanish 10 Dutch 7 Polish 7 Italian 5 Portuguese 5 Swedish 5 Czech 4 Indonesian 2 Finnish 1 Lithuanian 1 Norwegian 1 Ukrainian 1
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Author
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Schjelderup, Guttorm 63 Teulings, Coen N. 40 Nielsen, Søren Bo 27 Raimondos-Møller, Pascalis 25 Schindler, Dirk 24 Buhai, Sebastian 23 Eden, Lorraine 23 Pfeiffer, Thomas 22 Becker, Johannes 21 Davies, Ronald B. 20 Gresik, Thomas A. 19 Petruzzi, Raffaele 19 Oestreicher, Andreas 18 Liu, Li 17 Sansing, Richard C. 17 Bradford, David F. 16 Greil, Stefan 16 Göx, Robert F. 15 Okoshi, Hirofumi 15 Riedel, Nadine 15 Spengel, Christoph 15 Baumhoff, Hubertus 14 Lang, Michael 14 Chugan, Pawan K. 13 Frese, Erich 13 Hübler, Olaf 13 Kramarz, Francis 13 Spletzer, James 13 Witt, Ulrich 13 Zwick, Thomas 13 Altonji, Joseph G. 12 Beer, Sebastian 12 Boockmann, Bernhard 12 Devereux, Michael P. 12 Langenmayr, Dominika 12 Portela, Miguel 12 Vuuren, Aico van 12 Weichenrieder, Alfons J. 12 Brem, Markus 11 Buchinsky, Moshe 11
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Institution
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Volkswirtschaft Abteilung, Fachbereich Wirtschaftswissenschaften 110 OECD 64 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 33 National Bureau of Economic Research 31 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 11 Springer Fachmedien Wiesbaden 8 C.E.P.R. Discussion Papers 7 Internationale Vereinigung für Steuerrecht 7 WorldFish Center, Consultative Group on International Agricultural Research (CGIAR) 7 Forschungsinstitut zur Zukunft der Arbeit 6 NWB Verlag 6 Nomos Verlagsgesellschaft 6 CESifo 5 Industrial Relations Section, Department of Economics 5 Institute for the Study of Labor (IZA) 5 Organisation for Economic Co-operation and Development 5 Centre Interuniversitaire sur le Risque, les Politiques Économiques et l'Emploi (CIRPÉE) 4 Department of Econometrics and Business Statistics, Monash Business School 4 Economics Department, Queen's University 4 Europäische Kommission 4 Stiftung Familienunternehmen 4 Universität Hamburg / Institut für Ausländisches und Internationales Finanz- und Steuerwesen 4 Centre Emile Bernheim, Solvay Brussels School of Economics and Management 3 Crawford School of Public Policy, Australian National University 3 Deloitte 3 Department of Economics and Business, Universitat Pompeu Fabra 3 Department of Economics and Related Studies, University of York 3 Department of Economics, University of Victoria 3 European Commission / Directorate-General for Taxation and Customs Union 3 HAL 3 Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development 3 International Monetary Fund (IMF) 3 Max-Planck-Institut für Ökonomik, Max-Planck-Gesellschaft 3 Peter Lang GmbH 3 Shaker Verlag 3 Sonderforschungsbereich Quantifikation und Simulation Ökonomischer Prozesse 3 Université Paris-Dauphine (Paris IX) 3 Australian National University / Faculty of Economics and Commerce 2 Center for Economic Research <Tilburg> 2 Centre for Economic Performance 2
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Published in...
All
Papers on Economics and Evolution 111 Discussion paper series 82 Naga 64 CESifo working papers 56 International transfer pricing journal 47 Physica A: Statistical Mechanics and its Applications 43 IZA Discussion Paper 37 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 31 Fishbyte 30 MPRA Paper 30 NBER working paper series 30 Working paper 30 International journal of production research 28 Intertax : international tax review 28 Journal of Applied Statistics 25 NBER Working Paper 25 Working paper / National Bureau of Economic Research, Inc. 25 Discussion paper / Centre for Economic Policy Research 23 CESifo Working Paper Series 22 European journal of operational research : EJOR 22 ZEW discussion papers 22 SpringerLink / Bücher 21 Handbuch Verrechnungspreise 20 IZA Discussion Papers 20 OECD Employment and Labour Market Statistics 20 ILR review : the journal of work and policy 19 World tax journal : WTJ 18 CESifo Working Paper 17 Labour economics : official journal of the European Association of Labour Economists 17 Discussion paper 16 Europäische Hochschulschriften / 5 16 Transfer pricing manual 16 International tax and public finance 15 Tourism economics : the business and finance of tourism and recreation 15 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 14 Hefte zur internationalen Besteuerung 14 Series on international taxation 14 Applied economics 13 Der Betrieb 13 Economics letters 13
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Source
All
ECONIS (ZBW) 4,330 RePEc 759 EconStor 123 Other ZBW resources 40 BASE 18 USB Cologne (EcoSocSci) 8 USB Cologne (business full texts) 1
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Showing 1 - 10 of 5,279
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Negotiation for transfer prices under the arm's length principle
Okoshi, Hirofumi - 2024
Persistent link: https://www.econbiz.de/10014483505
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Tax motivated vertical FDI and transfer pricing
Sandonís, Joel; Yermukanova, Binur - In: Economic modelling 139 (2024), pp. 1-18
Persistent link: https://www.econbiz.de/10015189534
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Insight between energy factors and digitalization on road freight volume : evidence from Kazakhstan
Koshetayev, Dias; Sadykhanova, Dinara; Seisenbekov, Arman; … - In: International Journal of Energy Economics and Policy : IJEEP 16 (2026) 2, pp. 485-493
Persistent link: https://www.econbiz.de/10015620139
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Gaming the threshold : size-dependent tax policy and domestic profit shifting
Athiphat Muthitacharoen; Archawa Paweenawat; Krislert … - 2026
Persistent link: https://www.econbiz.de/10015624511
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Transfer pricing regulation and tax revenue performance in Ghana's petroleum sector : the role of GRA enforcement
Abdulrahman, Nuhu Alhassan; Bunyaminu, Alhassan; … - 2026
This study examines the impact of transfer pricing regulations on petroleum tax revenue using the enforcement role of the Ghana Revenue Authority (GRA). Utilizing data from Ghanaian firms spanning 2002 to 2023 from reliable institutional sources including the GRA, PIAC, World Bank, and the U.S....
Persistent link: https://www.econbiz.de/10015626432
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The impact of non-competes on wages and job tenure : new evidence from NLSY Data
Potter, Tristan; Kurmann, André; Hobijn, Bart - 2026
Non-compete agreements (NCAs) are pervasive even in low-wage labor markets, yet most evidence relies on variation in enforceability rather than NCA incidence. Using longitudinal data from the NLSY97, we study how signing an NCA affects wage trajectories and job tenure. Exploiting complete work...
Persistent link: https://www.econbiz.de/10015618003
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Transfer pricing : growth of the concept and fiscal regulations in Europe
Fulop, Renata - In: ENTRENOVA - ENTerprise REsearch InNOVAtion Conference 9 (2023) 1, pp. 341-352
Organisations these days are growing rapidly, and both operational activities and business networks tend to use business unit strategies to overcome operational complexity. This constantly growing environment can significantly impact multinational transfer pricing practices. The research aims to...
Persistent link: https://www.econbiz.de/10015052856
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Tax-motivated transfer pricing and country-by-country reporting : evidence from Japanese customs data
Hasegawa, Makoto; Suzuki, Takafumi; Kawakubo, Takafumi; … - 2026
Persistent link: https://www.econbiz.de/10015591415
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The concept of associated persons as a key and potentially problematic aspect in transfer pricing
Brychta, Karel; Abreu, Matheus Chebli de; Hudenko, Justina - In: Financial internet quarterly 19 (2023) 1, pp. 21-33
Transfer pricing (TP) is based on many principles - the essential one is the Arm ́s Length Principle (ALP), In this …
Persistent link: https://www.econbiz.de/10014281310
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Complying with rules of origin and transfer pricing
Abe, Kenzō; Hayakawa, Kazunobu; Yang, Chihhai - 2026
Persistent link: https://www.econbiz.de/10015592411
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