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type_genre:"Handbook"
~type_genre:"Book section"
~subject:"Körperschaftsteuer"
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Search: subject_exact:"Transferpreis"
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Körperschaftsteuer
Transfer pricing
286
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Gordon, Roger H.
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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]
2
Internationale Aspekte der Unternehmensbesteuerung
1
Multijurisdictional tax issues : 1998 JATA Conference supplement
1
Proceedings / 96th Annual Conference on Taxation : Chicago, Ill., Nov. 13 - 15, 2003 ; and minutes of the Annual Meeting of the National Tax Association, Thursday, November 13, 2003
1
Regeln für den europäischen Systemwettbewerb : Steuern und soziale Sicherungssysteme
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Tax policy research : 1997 JATA Conference supplement
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Taxing capital income in the European Union : issues and options for reform
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The effects of taxation on multinational corporations
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Comment on Hiemann and Reichelstein: "Transfer pricing in multinational corporations : an integrated management- and tax perspective"
Herzig, Norbert
- In:
Fundamentals of international transfer pricing in law …
,
(pp. 19-23)
.
2012
Persistent link: https://www.econbiz.de/10009513698
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2
Transfer pricing in multinational corporations : an integrated management- and tax perspective
Hiemann, Moritz
;
Reichelstein, Stefan
- In:
Fundamentals of international transfer pricing in law …
,
(pp. 3-18)
.
2012
Persistent link: https://www.econbiz.de/10009513705
Saved in:
3
Auswirkungen eines Übergangs von der direkten Methode auf die konsolidierte Körperschaftsteuer-Bemessungsgrundlage auf die zwischenstaatliche Erfolgszuordnung, dargestellt am Beisp...
Scheffler, Wolfram
- In:
Internationale Aspekte der Unternehmensbesteuerung
,
(pp. 49-66)
.
2010
Persistent link: https://www.econbiz.de/10003938488
Saved in:
4
Cross-border loss offset and formulary apportionment : a contribution to the European debate on the taxation of multinationals
Weiner, Joann Martens
;
Gérard, Marcel
- In:
Proceedings / 96th Annual Conference on Taxation : …
,
(pp. 360-366)
.
2004
Persistent link: https://www.econbiz.de/10002543644
Saved in:
5
Formula Apportionment
Kaminski, Bert
- In:
Regeln für den europäischen Systemwettbewerb : …
,
(pp. 133-152)
.
2001
Persistent link: https://www.econbiz.de/10001583750
Saved in:
6
Deciding whether the European Union should adopt formula apportionment of company income
McLure, Charles E.
;
Weiner, Joann Martens
- In:
Taxing capital income in the European Union : issues …
,
(pp. 243-292)
.
2000
Persistent link: https://www.econbiz.de/10001540240
Saved in:
7
Why is there corporate taxation in a small open economy? : The role of transfer pricing and income shifting
Gordon, Roger H.
- In:
Topics in public economics : theoretical and applied …
,
(pp. 237-261)
.
1998
Persistent link: https://www.econbiz.de/10001303012
Saved in:
8
Distortions caused by the use of arm's-length transfer prices
Harris, David G.
;
Sansing, Richard C.
- In:
Multijurisdictional tax issues : 1998 JATA Conference …
,
(pp. 40-50)
.
1998
Persistent link: https://www.econbiz.de/10001474077
Saved in:
9
Transfer pricing and the persistent zero taxable income of foreign-controlled US corporations
Collins, Julie H.
;
Kemsley, Deen
;
Shackelford, Douglas A.
- In:
Tax policy research : 1997 JATA Conference supplement
,
(pp. 68-83)
.
1997
Persistent link: https://www.econbiz.de/10001467733
Saved in:
10
Why is there corporate taxation in a small open economy? : The role of transfer pricing and income shifting
Gordon, Roger H.
- In:
The effects of taxation on multinational corporations
,
(pp. 67-91)
.
1995
Persistent link: https://www.econbiz.de/10001292097
Saved in:
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