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Transfer pricing as a vehicle in corporate tax avoidance

Barker, Joel; Asare, Kwadwo; Brickman, Sharon - In: The journal of applied business research 33 (2017) 1, pp. 9-15

Persistent link: https://www.econbiz.de/10011671148

Internationale winstallocatie : rapport van de Commissie ter Bestudering van de Internationale Winstallocatie

1987

Persistent link: https://www.econbiz.de/10000745219

Corporate profit tax, managerial delegation and multinational firm's transfer pricing

Wu, Di; Wang, Leonard F. S.; Ma, Jie - In: Metroeconomica : international review of economics 75 (2024) 3, pp. 326-338

Persistent link: https://www.econbiz.de/10014558866

Taxing the residual profit of multinational enterprises : a critique of formulaic apportionment and a proposal

Richter, Wolfram F. - 2021

According to plans put forward by the OECD/G20 Inclusive Framework on BEPS, a share of residual profit earned by … profit is proposed. This note argues against the use of a rule requiring the multilateral assessment of MNEs’ worldwide … profit and recommends an alternative method of sharing taxing rights with market jurisdictions. The proposed method relies on …

Persistent link: https://www.econbiz.de/10012595108