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Tax-Compliant Transfer Pricing and Responsibility Accounting

Cools, Martine - 2009

While the accounting literature has extensively studied the role of transfer pricing (TP) within the management control system (MCS) of companies, MCS issues related to cross-border transfers have received far less attention. In this case study, we investigate how TP tax compliance influences...

Persistent link: https://www.econbiz.de/10013153266

Tax-compliant transfer pricing and responsibility accounting

Cools, Martine; Slagmulder, Regine - In: Journal of management accounting research : JMAR 21 (2009), pp. 151-178

Persistent link: https://www.econbiz.de/10003908013

Tax-compliant transfer pricing and responsibility accounting

Cools, Martine; Slagmulder, Regine - 2009

Persistent link: https://www.econbiz.de/10009126896

Tax-compliant transfer prizing and responsibility accounting

Cools, Martine; Slagmulder, Regine - 2009

Persistent link: https://www.econbiz.de/10003854244

To shift or not to shift? : intertemporal income shifting as a response to the risk capital allowance introduction in Belgium

Andries, Kathleen; Cools, Martine; Van Uytbergen, Steve - In: European accounting review 26 (2017) 3, pp. 531-559

Persistent link: https://www.econbiz.de/10011814494

To Shift or Not to Shift? Intertemporal Income Shifting As a Response to the Risk Capital Allowance Introduction in Belgium

Andries, Kathleen - 2016

This study examines how firms shift profits from one period to another in response to the introduction of an allowance for corporate equity (ACE). We focus on the introduction of the risk capital allowance (RCA) in Belgium by the law of June 22nd, 2005. We predict and find that firms with...

Persistent link: https://www.econbiz.de/10012988999