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Search: subject_exact:"Lenkungsorientierte Verrechnungspreise"
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Transfer pricing
18
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6
Internationales Steuerrecht
6
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4
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World tax journal : WTJ
International transfer pricing journal
47
CESifo working papers
36
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
31
Intertax : international tax review
26
Working paper
25
Handbuch Verrechnungspreise
20
SpringerLink / Bücher
19
Transfer pricing manual
16
Europäische Hochschulschriften / 5
14
Hefte zur internationalen Besteuerung
14
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
13
Series on international taxation
13
Betriebswirtschaftliche Forschung und Praxis : BFuP
11
CESifo Working Paper Series
11
Der Betrieb
11
International tax and public finance
11
National tax journal
11
Verrechnungspreise in Unternehmenskooperationen : Theorie, Strategie, Anwendung
11
Verrechnungspreise und Außensteuerrecht : Reflektionen und Ausblick : Festschrift für Harald Kuckhoff zum 80. Geburtstag
11
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
10
Journal of business economics : JBE
10
Working paper series
10
Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung
9
Discussion paper / Department of Business and Management Science
9
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]
9
Journal of international accounting auditing & taxation
9
Tuck School of Business working paper / Tuck School of Business at Dartmouth
9
WU international taxation research paper series : research papers
9
Canadian tax journal
8
European journal of operational research : EJOR
8
Gabler Edition Wissenschaft
8
Journal of international economics
8
Journal of public economics
8
NBER working paper series
8
Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis
8
Springer eBook Collection
8
Cahiers de droit fiscal international
7
Discussion paper / Centre for Economic Policy Research
7
Discussion paper / Norwegian School of Economics and Business Administration, Department of 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
Saved in:
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
Saved in:
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
Saved in:
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
Saved in:
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
Saved in:
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
Saved in:
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
Saved in:
11
Exposing unaddressed issues in the OECD's BEPS Project : what about the roles and implications of contract interpretation law and private international law in the transfer pricing...
Pichhadze, Amir
- In:
World tax journal : WTJ
7
(
2015
)
1
,
pp. 99-167
Persistent link: https://www.econbiz.de/10011313604
Saved in:
12
The arm's length comparable in transfer pricing : a search for an "actual" or a "hypothetical" transaction?
Pichhadze, Amir
- In:
World tax journal : WTJ
7
(
2015
)
3
,
pp. 383-415
Persistent link: https://www.econbiz.de/10011411879
Saved in:
13
Transfer pricing, integration and synergy intangibles : a consensus approach to the arm's length standard
Kane, Mitchell A.
- In:
World tax journal : WTJ
6
(
2014
)
3
,
pp. 282-314
Persistent link: https://www.econbiz.de/10011306442
Saved in:
14
Attribution of functions and profits to a dependent agent PE : different arm's length principles under articles 7 (2) and 9?
Dziurdź, Kasper
- In:
World tax journal : WTJ
6
(
2014
)
2
,
pp. 135-167
Persistent link: https://www.econbiz.de/10010439693
Saved in:
15
Proposal for an enhanced CCTB as alternative to a CCCTB with formulary apportionment
Röder, Erik
- In:
World tax journal : WTJ
4
(
2012
)
2
,
pp. 125-150
Persistent link: https://www.econbiz.de/10009630359
Saved in:
16
Formulary apportionment : myths and prospects
Avi-Yonah, Reuven S.
;
Benshalom, Ilan
- In:
World tax journal : WTJ
3
(
2011
)
3
,
pp. 371-398
Persistent link: https://www.econbiz.de/10009374057
Saved in:
17
Between formulary apportionment and the OECD guidelines : a proposal for reconciliation
Avi-Yonah, Reuven S.
- In:
World tax journal : WTJ
2
(
2010
)
1
,
pp. 3-18
Persistent link: https://www.econbiz.de/10003968493
Saved in:
18
Taxing international business income : hard-boiled wonderland and the end of the world
Vann, Richard J.
- In:
World tax journal : WTJ
2
(
2010
)
3
,
pp. 291-346
Persistent link: https://www.econbiz.de/10009304413
Saved in:
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