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Cross-border transfer pricing : a corporate governance perspective
Cools, Martine - In: Finance & bien commun : revue d'éthique en économie … 23 (2005/06), pp. 65-74
Persistent link: https://www.econbiz.de/10003272879
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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
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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
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Tax-compliant transfer pricing and responsibility accounting
Cools, Martine; Slagmulder, Regine - 2009
Persistent link: https://www.econbiz.de/10009126896
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Management control in the transfer pricing tax compliant multinational enterprise
Cools, Martine; Emmanuel, Clive; Jorissen, Ann - In: Accounting, organizations and society : an … 33 (2008) 6, pp. 603-628
Persistent link: https://www.econbiz.de/10003761484
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Tax-compliant transfer prizing and responsibility accounting
Cools, Martine; Slagmulder, Regine - 2009
Persistent link: https://www.econbiz.de/10003854244
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Transfer pricing : the implications of fiscal compliance
Cools, Martine; Emmanuel, Clive R. - 2007
Persistent link: https://www.econbiz.de/10003579616
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International transfer pricing in multinational enterprises
Plesner Rossing, Christian; Cools, Martine; Rohde, Carsten - In: Journal of accounting education 39 (2017), pp. 55-67
Persistent link: https://www.econbiz.de/10011705540
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International transfer pricing : MNE dependency on knowledge of external tax consultants
Cools, Martine; Rossing, Jacob Christian Plesner - In: Journal of management accounting research : JMAR 33 (2021) 1, pp. 33-51
Persistent link: https://www.econbiz.de/10012583100