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~isPartOf:"Discussion paper / Centre for Economic Policy Research"
~isPartOf:"Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)"
~isPartOf:"Intertax : international tax review"
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Discussion paper / Centre for Economic Policy Research
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
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47
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1
Knocking on tax haven's door : multinational firms and transfer pricing
Davies, Ronald B.
;
Martin, Julien
;
Parenti, Mathieu
; …
-
2015
Persistent link: https://www.econbiz.de/10011392144
Saved in:
2
The distorting arm's lenght principle
Keuschnigg, Christian
;
Devereux, Michael P.
-
2009
Persistent link: https://www.econbiz.de/10003875942
Saved in:
3
Taxes and decision rights in multinationals
Nielsen, Søren Bo
;
Raimondos-Møller, Pascalis
; …
-
2006
Persistent link: https://www.econbiz.de/10003395288
Saved in:
4
New developments regarding transfer pricing documentation in Germany
Dehnen, Peter H.
;
Bacht, Silke
- In:
Bulletin for international fiscal documentation : …
59
(
2005
)
5
,
pp. 185-190
Persistent link: https://www.econbiz.de/10002876512
Saved in:
5
The fundamental failing of the traditional transfer pricing regime - applying the arm's length standard to multinational banks based on a comparability analysis
Sadiq, Kerrie
- In:
Bulletin for international fiscal documentation : …
58
(
2004
)
2
,
pp. 67-81
Persistent link: https://www.econbiz.de/10001962661
Saved in:
6
Export pricing of foreign firms in Hungary : estimations for 1992 - 96
Halpern, László
;
Koren, Miklós
-
2003
Persistent link: https://www.econbiz.de/10001747967
Saved in:
7
Unitary taxation: the case for global formulary apportionment
Sadiq, Kerrie
- In:
Bulletin for international fiscal documentation : …
55
(
2001
)
7
,
pp. 275-286
Persistent link: https://www.econbiz.de/10001598123
Saved in:
8
Corporate taxation, multinational enterprises and economic integration
Kind, Hans Jarle
(
contributor
); …
-
2001
Persistent link: https://www.econbiz.de/10013423342
Saved in:
9
Tax spillovers under separate accounting and formula apportionment
Nielsen, Søren Bo
-
2001
Persistent link: https://www.econbiz.de/10013423471
Saved in:
10
The arm's length principle in German tax law
Wassermeyer, Franz
- In:
Bulletin for international fiscal documentation : …
54
(
2000
)
8/9
,
pp. 417-424
Persistent link: https://www.econbiz.de/10001502155
Saved in:
11
Transfer pricing in Germany
Baumhoff, Hubertus
- In:
Bulletin for international fiscal documentation : …
54
(
2000
)
8/9
,
pp. 425-433
Persistent link: https://www.econbiz.de/10001502156
Saved in:
12
Why pay more? Corporate tax avoidance trough transfer pricing in OECD countries
Bartelsman, Eric J.
;
Beetsma, Roel
-
2000
Persistent link: https://www.econbiz.de/10001543476
Saved in:
13
Transfer pricing in China
Li, Jinyan
- In:
Bulletin for international fiscal documentation : …
54
(
2000
)
11
,
pp. 565-576
Persistent link: https://www.econbiz.de/10001529151
Saved in:
14
Transfer pricing and electronic commerce
Schwarz, Jonathan S.
- In:
Bulletin for international fiscal documentation : …
53
(
1999
)
7
,
pp. 286-290
Persistent link: https://www.econbiz.de/10001397368
Saved in:
15
Euro and transfer pricing
Schnorberger, Stephan
- In:
Intertax : international tax review
27
(
1999
)
1
,
pp. 4-16
Persistent link: https://www.econbiz.de/10001397584
Saved in:
16
Recent amendments to Canadian transfer-pricing rules tighten taxpayers' compliance burden
Levey, Marc M.
- In:
Intertax : international tax review
26
(
1998
)
4
,
pp. 120-129
Persistent link: https://www.econbiz.de/10001247994
Saved in:
17
Mexico's new transfer pricing rules
Coronado, Luis
- In:
Bulletin for international fiscal documentation : …
51
(
1997
)
3
,
pp. 147-152
Persistent link: https://www.econbiz.de/10001216809
Saved in:
18
The taxation of R&D cost sharing : an economic approach
Schnorberger, Stephan
- In:
Intertax : international tax review
25
(
1997
)
12
,
pp. 415-428
Persistent link: https://www.econbiz.de/10001237440
Saved in:
19
Transfer pricing survey of major trading nations
Campos, Guillermo
- In:
Bulletin for international fiscal documentation : …
50
(
1996
)
5
,
pp. 212-222
Persistent link: https://www.econbiz.de/10001334229
Saved in:
20
Will the arm's length standard stand the test of time? : The specter of apportionment
Hammer, Richard M.
- In:
Intertax : international tax review
24
(
1996
)
1
,
pp. 2-9
Persistent link: https://www.econbiz.de/10001203761
Saved in:
21
International tax reform
Tomlinson, Stephen
- In:
Bulletin for international fiscal documentation : …
50
(
1996
)
6
,
pp. 260-265
Persistent link: https://www.econbiz.de/10001204657
Saved in:
22
The French perspective with respect to transfer pricing documentation and transparency
Douvier, Pierre-Jean
- In:
Bulletin for international fiscal documentation : …
50
(
1996
)
9
,
pp. 399-408
Persistent link: https://www.econbiz.de/10001206892
Saved in:
23
Taxation of technology import : the Hungarian experience
Deák, Dániel
- In:
Intertax : international tax review
24
(
1996
)
10
,
pp. 375-388
Persistent link: https://www.econbiz.de/10001215232
Saved in:
24
Belgian co-ordination, distribution and special service centres : non-garden varieties of arm's-length transfer pricing and European arbitration
Hinnekens, Luc
- In:
Intertax : international tax review
24
(
1996
)
10
,
pp. 347-370
Persistent link: https://www.econbiz.de/10001215233
Saved in:
25
Key statements on compliance practices in the OECD 1995 transfer pricing guidelines
Wichmann, Michael
- In:
Intertax : international tax review
24
(
1996
)
11
,
pp. 410-415
Persistent link: https://www.econbiz.de/10001215236
Saved in:
26
OECD draft transfer pricing guidelines : special issue
In:
Intertax : international tax review
(
1995
),
pp. 273-365
Persistent link: https://www.econbiz.de/10001188784
Saved in:
27
Greece: rules and practice on transfer pricing
Mavraganis, George
- In:
Intertax : international tax review
(
1995
),
pp. 589-597
Persistent link: https://www.econbiz.de/10001194250
Saved in:
28
Transfer pricing : current Canadian perspective
Boidman, Nathan
- In:
Bulletin for international fiscal documentation : …
48
(
1994
)
8
,
pp. 457-468
Persistent link: https://www.econbiz.de/10001164662
Saved in:
29
Transfer pricing guidelines for multinational enterprises and tax administrations : report of the OECD Committe on Fiscal Affairs
In:
Intertax : international tax review
(
1994
),
pp. 314-355
Persistent link: https://www.econbiz.de/10001166549
Saved in:
30
Transfer pricing guidelines for multinational enterprises and tax administrations : report of the OECD Committee on Fiscal Affairs 1994
In:
Bulletin for international fiscal documentation : …
48
(
1994
)
10
,
pp. 521-524
Persistent link: https://www.econbiz.de/10001170468
Saved in:
31
Past and present work in the OECD on transfer pricing and selected issues
Hay, Diane
- In:
Bulletin for international fiscal documentation : …
48
(
1994
)
10
,
pp. 508-520
Persistent link: https://www.econbiz.de/10001170471
Saved in:
32
Past and present work in the OECD on transfer pricing and selected issues
Hay, Diane
- In:
Intertax : international tax review
(
1994
),
pp. 423-439
Persistent link: https://www.econbiz.de/10001172588
Saved in:
33
The final section 482 regulations
In:
Intertax : international tax review
(
1994
),
pp. 544-593
Persistent link: https://www.econbiz.de/10001175335
Saved in:
34
The US proposed regulations dealing with tax aspects of transfer pricing within multinational enterprises : a report by the Committee on Fiscal Affairs on the proposed regulations...
In:
Bulletin for international fiscal documentation : …
47
(
1993
)
1
,
pp. 21-25
Persistent link: https://www.econbiz.de/10001136866
Saved in:
35
US transfer pricing policy : prospects for continuing controversy
Morrison, Philip D.
- In:
Intertax : international tax review
(
1993
),
pp. 62-75
Persistent link: https://www.econbiz.de/10001138789
Saved in:
36
The new US regulations on transfer pricing : once again a German perspective
Becker, Helmut
- In:
Intertax : international tax review
(
1993
),
pp. 280-285
Persistent link: https://www.econbiz.de/10001161630
Saved in:
37
Intercompany transfer pricing regulations under US Section 482 temporary and proposed regulations
In:
Bulletin for international fiscal documentation : …
47
(
1993
)
11
,
pp. 619-629
Persistent link: https://www.econbiz.de/10001161663
Saved in:
38
Transfer pricing regulations issued in the United States
Ruchelman, Stanley C.
- In:
Bulletin for international fiscal documentation : …
47
(
1993
)
4
,
pp. 187-201
Persistent link: https://www.econbiz.de/10001148280
Saved in:
39
How to escape the wrath of Thrasybulus' Sword and establish reasonable royalty rates in intercompany licensing of intangibles under the "best method rule" of the new Section 482 re...
Mihaly, Stephen A.
- In:
Bulletin for international fiscal documentation : …
47
(
1993
)
6
,
pp. 307-322
Persistent link: https://www.econbiz.de/10001148285
Saved in:
40
Transnational compliance with intercompany pricing : the case of Korea and the United States
Weizman, Leif
- In:
Intertax : international tax review
(
1992
),
pp. 541-578
Persistent link: https://www.econbiz.de/10001134276
Saved in:
41
The proposed US regulations on transfer pricing : a German perspective
Becker, Helmut
- In:
Intertax : international tax review
(
1992
),
pp. 497-501
Persistent link: https://www.econbiz.de/10001134279
Saved in:
42
Proposed intercompany transfer pricing and cost sharing regulations : United States
In:
Bulletin for international fiscal documentation : …
46
(
1992
)
1
,
pp. 65-98
Persistent link: https://www.econbiz.de/10001121154
Saved in:
43
Enforcement : United States
Abrutyn, Michael
- In:
Bulletin for international fiscal documentation : …
46
(
1992
)
1
,
pp. 33-41
Persistent link: https://www.econbiz.de/10001121157
Saved in:
44
Cost sharing and transfer pricing : Korea
Yun, Sai-ree
- In:
Bulletin for international fiscal documentation : …
46
(
1992
)
1
,
pp. 18-26
Persistent link: https://www.econbiz.de/10001121158
Saved in:
45
US releases new transfer pricing regulations
Burge, Marianne
- In:
Intertax : international tax review
(
1992
),
pp. 211-215
Persistent link: https://www.econbiz.de/10001125054
Saved in:
46
Commentaries on the proposed US Section 482 regulations : special issue
In:
Intertax : international tax review
(
1992
),
pp. 316-466
Persistent link: https://www.econbiz.de/10001128003
Saved in:
47
Transfer pricing in the 1990s : do the latest US developments relate to a global economy?
Pagan, Jill C.
- In:
Bulletin for international fiscal documentation : …
46
(
1992
)
6
,
pp. 299-306
Persistent link: https://www.econbiz.de/10001128454
Saved in:
48
Proposed transfer pricing regulations under section 482 of the Internal Revenue Code
Cole, Robert T.
- In:
Bulletin for international fiscal documentation : …
46
(
1992
)
6
,
pp. 292-298
Persistent link: https://www.econbiz.de/10001128455
Saved in:
49
Proposed section 482 regulations : compatibility of use of the comparable profit interval with international norms
Granwell, Alan W.
(
contributor
)
- In:
Bulletin for international fiscal documentation : …
46
(
1992
)
6
,
pp. 287-291
Persistent link: https://www.econbiz.de/10001128457
Saved in:
50
A commentary on how the proposed regulations affect the general principles of section 482 as described in the existing regulations and in case law
Quigley, Michael B.
- In:
Bulletin for international fiscal documentation : …
46
(
1992
)
6
,
pp. 281-286
Persistent link: https://www.econbiz.de/10001128458
Saved in:
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