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Year of publication
Subject
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Transfer pricing 2,445 Verrechnungspreis 2,440 Multinationales Unternehmen 1,156 Transnational corporation 1,105 Theorie 736 Theory 734 Corporate taxation 385 Unternehmensbesteuerung 385 Internationales Steuerrecht 348 Welt 334 World 334 International tax law 312 Deutschland 265 Germany 254 Doppelbesteuerung 213 Double taxation 208 USA 199 United States 197 Gewinnverlagerung 182 Income shifting 180 Körperschaftsteuer 177 Corporate income tax 176 Steuervermeidung 175 OECD countries 173 OECD-Staaten 173 Tax avoidance 173 transfer pricing 132 EU countries 111 EU-Staaten 111 Steuerplanung 111 Tax planning 104 Auslandsinvestition 103 Foreign investment 103 Steuerrecht 92 Außensteuerrecht 89 Konzern 84 Steuerwettbewerb 83 Tax competition 82 Cross-border taxation 81 Corporate group 74
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Online availability
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Free 701 Undetermined 281 CC license 15
Type of publication
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Book / Working Paper 1,359 Article 1,111 Journal 5
Type of publication (narrower categories)
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Article in journal 813 Aufsatz in Zeitschrift 813 Graue Literatur 431 Non-commercial literature 431 Working Paper 347 Arbeitspapier 341 Aufsatz im Buch 284 Book section 284 Hochschulschrift 194 Thesis 143 Collection of articles of several authors 67 Sammelwerk 67 Bibliografie enthalten 44 Bibliography included 44 Konferenzschrift 44 Aufsatzsammlung 33 Case study 24 Fallstudie 24 Amtsdruckschrift 21 Conference proceedings 21 Government document 21 Conference paper 12 Konferenzbeitrag 12 Festschrift 10 Lehrbuch 10 Collection of articles written by one author 8 Gesetz 8 Law 8 Sammlung 8 Textbook 7 Bibliografie 6 Handbook 6 Handbuch 6 Quelle 6 Forschungsbericht 5 Elektronischer Datenträger 3 Guidebook 3 Ratgeber 3 Rezension 3 Advisory report 2
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Language
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English 1,841 German 581 Undetermined 18 French 14 Russian 8 Polish 7 Dutch 6 Spanish 6 Swedish 5 Czech 3 Italian 2 Finnish 1 Lithuanian 1 Ukrainian 1
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Author
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Schjelderup, Guttorm 57 Nielsen, Søren Bo 23 Raimondos-Møller, Pascalis 23 Pfeiffer, Thomas 22 Becker, Johannes 21 Eden, Lorraine 21 Schindler, Dirk 21 Davies, Ronald B. 19 Gresik, Thomas A. 18 Oestreicher, Andreas 18 Petruzzi, Raffaele 18 Liu, Li 17 Sansing, Richard C. 17 Bradford, David F. 16 Greil, Stefan 15 Göx, Robert F. 15 Okoshi, Hirofumi 15 Baumhoff, Hubertus 14 Riedel, Nadine 14 Chugan, Pawan K. 13 Frese, Erich 13 Lang, Michael 13 Beer, Sebastian 12 Langenmayr, Dominika 12 Spengel, Christoph 12 Weichenrieder, Alfons J. 12 Brem, Markus 11 Choe, Chongwoo 11 Devereux, Michael P. 11 Martini, Jan T. 11 Ossadnik, Wolfgang 11 Wilmanns, Jobst 11 Clausing, Kimberly A. 10 Cools, Martine 10 Loeprick, Jan 10 Nerudová, Danuše 10 Schiller, Ulf 10 Bartelsman, Eric J. 9 Beetsma, Roel 9 Reichelstein, Stefan 9
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Institution
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OECD 38 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 11 National Bureau of Economic Research 8 Internationale Vereinigung für Steuerrecht 7 Springer Fachmedien Wiesbaden 6 NWB Verlag 5 Organisation for Economic Co-operation and Development 5 Europäische Kommission 4 Nomos Verlagsgesellschaft 4 Stiftung Familienunternehmen 4 Universität Hamburg / Institut für Ausländisches und Internationales Finanz- und Steuerwesen 4 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 4 Deloitte 3 European Commission / Directorate-General for Taxation and Customs Union 3 Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development 3 Peter Lang GmbH 3 Shaker Verlag 3 Center for Economic Research <Tilburg> 2 Deutschland / Bundeswehr / Universität Hamburg 2 Haufe-Lexware GmbH & Co. KG 2 IDW-Verlag 2 International Bureau of Fiscal Documentation 2 Ludwig-Maximilians-Universität München / Volkswirtschaftliche Fakultät 2 Springer-Verlag GmbH 2 UNCTAD 2 USA / General Accounting Office 2 Verlag C.H. Beck 2 Vilnius University 2 Wiley-VCH 2 Akademia Ekonomiczna Imienia Karola Adamieckiego w Katowicach 1 American Enterprise Institute for Public Policy Research 1 Australien / International Development Assistance Bureau 1 Baker & McKenzie <New York, NY u.a.> 1 Books on Demand GmbH <Norderstedt> 1 Bureau of National Affairs <Washington, DC> 1 Business Law Education Centre <South Melbourne, Victoria> 1 C.E.P.R. Discussion Papers 1 CESifo 1 Center for Operations Research and Econometrics (CORE), École des Sciences Économiques de Louvain 1 Center for the Study of Industrial Organisation 1
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Published in...
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International transfer pricing journal 47 CESifo working papers 38 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 31 Intertax : international tax review 26 Working paper 24 Handbuch Verrechnungspreise 20 SpringerLink / Bücher 19 World tax journal : WTJ 18 Transfer pricing manual 16 Europäische Hochschulschriften / 5 14 Hefte zur internationalen Besteuerung 14 CESifo Working Paper Series 13 International tax and public finance 13 Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF 13 Series on international taxation 13 National tax journal 12 Betriebswirtschaftliche Forschung und Praxis : BFuP 11 Der Betrieb 11 Verrechnungspreise in Unternehmenskooperationen : Theorie, Strategie, Anwendung 11 Verrechnungspreise und Außensteuerrecht : Reflektionen und Ausblick : Festschrift für Harald Kuckhoff zum 80. Geburtstag 11 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] 10 Institut Finanzen und Steuern : ifst 10 Journal of business economics : JBE 10 Journal of public economics 10 WU international taxation research paper series : research papers 10 Working paper series 10 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 9 Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung 9 Discussion paper / Department of Business and Management Science 9 European journal of operational research : EJOR 9 Journal of international accounting auditing & taxation 9 Tuck School of Business working paper / Tuck School of Business at Dartmouth 9 Canadian tax journal 8 Gabler Edition Wissenschaft 8 Journal of international economics 8 Review of accounting studies 8 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 8 Springer eBook Collection 8 CESifo Working Paper 7 Cahiers de droit fiscal international 7
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Source
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ECONIS (ZBW) 2,441 RePEc 25 EconStor 6 BASE 2 USB Cologne (business full texts) 1
Showing 1 - 50 of 2,475
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Tax motivated vertical FDI and transfer pricing
Sandonís, Joel; Yermukanova, Binur - In: Economic modelling 139 (2024), pp. 1-18
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The concept of associated persons as a key and potentially problematic aspect in transfer pricing
Brychta, Karel; Abreu, Matheus Chebli de; Hudenko, Justina - In: Financial internet quarterly 19 (2023) 1, pp. 21-33
Transfer pricing (TP) is based on many principles - the essential one is the Arm ́s Length Principle (ALP), In this respect, the term "associated persons" is of crucial importance: associated persons must be involved in transactions in order for the ALP to be applied, The aim of the paper is to...
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Transfer pricing : growth of the concept and fiscal regulations in Europe
Fulop, Renata - In: Proceedings of the ENTRENOVA - ENTerprise REsearch … 9 (2023) 1, pp. 341-352
Organisations these days are growing rapidly, and both operational activities and business networks tend to use business unit strategies to overcome operational complexity. This constantly growing environment can significantly impact multinational transfer pricing practices. The research aims to...
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Attractive target for tax avoidance : trade liberalization and entry mode
Okoshi, Hirofumi - In: International tax and public finance 32 (2025) 1, pp. 238-270
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Transfer pricing : changing views in changing times
Rogers, Helen; Oats, Lynne - In: Accounting forum 46 (2022) 1, pp. 83-107
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Unveiling the variation in corporate tax base distribution under the formulary apportionment
Mlčúchová, Markéta - In: Danube : law and economics review 15 (2024) 3, pp. 203-220
This paper reflects the tabled novel framework for corporate taxation in the European Union, founded on the Formulary Apportionment methodology and envisaged inclusion of intangible assets in the allocation formula. The objective is to simulate the variation between the currently used Separate...
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Profit shifting by multinational corporations : evidence from transaction-level data in Nigeria
Gabanatlhong, Bathusi; Garcia-Bernardo, Javier; Iyika, … - 2024
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Determinants of tax complexity in tax regulations and tax procedures : evidence from a developing country
Schipp, Adrian; Siahaan, Fernando; Sureth, Caren - 2024
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The factor of war as a threat to sustainable development and a challenge for corporate social responsibility
Korol, Svitlana; Sobchuk, Olena; Bielova, Olena; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 25 (2024) 2, pp. 563-573
The purpose of the study is to analyze the practice of involving multinational companies in achieving the Sustainable Development Goals (SDGs), in general, and the response to SDG 16 "Peace, Justice and Strong Institutions". The research methodology involves a comparative analysis of the...
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Transfer (mis)pricing of multinational enterprises : evidence from Finland
Viertola, Marika - 2024
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U.S. multinational corporations' income shifting incentives and share repurchases : evidence across differential taxation systems
Eulaiwi, Baban; Alghamdi, Fatmah Saeed; Al-Hadi, Ahmed; … - In: Global finance journal 60 (2024), pp. 1-21
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A study of cross-border profit shifting channels : evidence from Australia
Tran, Alfred V.; Xu, Wanmeng - In: Accounting and finance 64 (2024) 1, pp. 869-901
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Tax havens and cross-border licensing with transfer pricing regulation
Choi, Jay Pil; Ishikawa, Jota; Okoshi, Hirofumi - In: International tax and public finance 31 (2024) 2, pp. 333-366
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Rationalizing formula apportionment
Becker, Johannes - 2024
Many federal tax systems employ formula apportionment to allocate the taxable profits of large businesses to the federal subunits, where the subunits' specific tax rates are then applied. The formulas - such as the one recently proposed by the EU Commission and the one agreed upon by the...
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Leveling the playing field : constraints on multinational profit shifting and the performance of national firms
Gauß, P.; Kortenhaus, M.; Riedel, Nadine; Simmler, Martin - In: Journal of public economics 234 (2024), pp. 1-16
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On the effects of anti-profit shifting regulations : a developing country perspective
Laudage, Sabine; Riedel, Nadine; Strohmaier, Kristina - In: Journal of public economics 235 (2024), pp. 1-8
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Negotiation for transfer prices under the arm's length principle
Okoshi, Hirofumi - 2024
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On the dynamics between local and international tax planning in multinational corporations
Beuselinck, Christof; Pierk, Jochen - In: Review of accounting studies 29 (2024) 1, pp. 852-888
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Transfer Pricing Documentation Methods in Nigeria : A Critique of the Prime Plastichem Case Against International Best Practices
Olika, Daniel - 2023
The quest to ensure that the tax planning activities (e.g., shifting profits through transfer mispricing) of multinational enterprises operating in Nigeria do not erode the country’s domestic base has led to the enactment and enforcement of the Transfer Pricing (TP) Regulation, 2018 in...
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Unsuccessful Implementation of the OECD Transfer Pricing Guidelines in Low Income Countries : The Case of Ethiopia
Tilahun, Nathanael; Yihdego, Abebe Gebrehiwot - 2023
Much international technical assistance is directed towards increasing the capacity of tax authorities in low-income countries to understand and effectively implement the OECD Transfer Pricing Guidelines, and thus retain their fair share of revenue from the transnational economic transactions of...
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Corporate Profit Tax and MNF's Transfer Pricing with Decentralized Delegation
Wu, Di; Wang, Leonard F.S; Ma, Jie - 2023
This paper analyzes the transfer pricing decision of the multinational firm (MNF). There are differences in profit tax rates between home-country and host-country. The MNF determines the transfer price to its overseas affiliate and delegates the responsibility of deciding on the final sales...
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An Introduction to Research in Transfer Pricing
Navarro, Aitor - 2023
The overwhelming complexity of transfer pricing within income taxation and the number of available materials generates significant entry barriers for conducting adequate research in this field. The objective of this contribution is to briefly depict the most relevant issues and provide basic...
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Public Finance in the Real World : Through the Lens (Down the Rabbit Hole?) of Transfer Pricing
Wilkie, Scott; Eden, Lorraine - 2023
The current lack of confidence in the international rules for taxing the global profits of multinational enterprises (MNEs) has three underlying causes: (1) tax rules are not universal or natural; (2) taxes must be practical, administrable, and collectible; and (3) tax policy is a domain where...
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Transfer Price Documentation Rules and Multinational Firm Behavior - Evidence from France
Laudage Teles, Sabine; Riedel, Nadine; Strohmaier, Kristina - 2023
In recent years, a growing number of countries have enacted tax rules that require multinational enterprises (MNEs) to document their intra-firm trade prices and show that they are set as in third-party trade. The objective of these rules is to limit opportunities for strategic trade mis-pricing...
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Transfer Price Documentation Rules and Multinational Firm Behavior - Evidence from France
Laudage Teles, Sabine; Riedel, Nadine; Strohmaier, Kristina - 2023
In recent years, a growing number of countries have enacted tax rules that require multinational enterprises (MNEs) to document their intra-firm trade prices and show that they are set as in third-party trade. The objective of these rules is to limit opportunities for strategic trade mis-pricing...
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The Role of Economic Analysis in Resolving Uncertainties in the Source Concept and the Arm's Length Principle
Killaly, James (Jim) - 2023
The 2015 OECD review of its transfer pricing guidance was in part focussed on the need to align transfer pricing outcomes with value creation, a process that was based on open market benchmarking and an examination of the economic functions performed, assets used and risks assumed by the...
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When do firms use one set of books in an international tax compliance game?
Reineke, Rebecca Valeska; Weiskirchner-Merten, Katrin; … - In: Review of accounting studies 28 (2023) 3, pp. 1856-1885
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The role of economic analysis in resolving uncertainties in the source concept and the arm's length principle
Killaly, Jim - 2023
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Corporate taxation in the European Union : the role of intangibles in the formulary apportionment
Mlčúchová, Markéta - In: Národohospodářský obzor : časopis věnovaný … 23 (2023) 3, pp. 181-201
This paper seeks to contribute to the current debate on EU-wide corporate taxation, steered by the impending Proposal by the European Commission on a new framework for the taxation of income of businesses in Europe. The objective of this paper is to verify whether the inclusion of intangible...
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More on the profit shifting costs function : analysis of the literature and other modelling approaches
Rachidi, Mohamed; El Moudden, Abdeslam - In: Cogent economics & finance 11 (2023) 1, pp. 1-24
In this paper, we study another approach to the profit shifting costs function of multinational profit shifting. First, we describe the modelling approaches of such costs functions and provide a synthesized analysis. More precisely, we investigate the involved resource costs that multinational...
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Kostendaten in der Kartellschadensschätzung : der Teufel steckt im Detail
Šaljanin, Salem - 2023
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Transfer pricing practices in multinational corporations and their effects on developing countries' tax revenue : a systematic literature review
Kalra, Akash; Munshi Naser Ibne Afzal - In: International trade, politics and development 7 (2023) 3, pp. 172-190
Purpose - For many global firms and corporate oligopolies, transfer pricing is essential. The transfer pricing literature as it is currently written is succinctly summarized in this study. The authors offer a thorough analysis of transfer pricing research in this study. This review sheds light...
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The effect of audit quality on transfer pricing aggressiveness and firm risk : evidence from Southeast Asian countries
Sari, Dewi Kartika; Siregar, Sylvia Veronica; Martani, Dwi - In: Cogent business & management 10 (2023) 2, pp. 1-29
This research examines the relationship between audit quality and transfer pricing aggressiveness (TPAG), the impact of TPAG on firm risk, and the indirect effect of audit quality on firm risk through TPAG. The research is important in reaffirming the auditor-client relationship, increasing...
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Managerial performance evaluation and organizational form
Krapp, Michael; Schultze, Wolfgang; Weiler, Andreas - In: Contemporary accounting research : the journal of the … 40 (2023) 3, pp. 1760-1794
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Diffusion of OECD transfer pricing regulations in Eastern Africa : agency and compliance in governing profit-shifting behaviour
Vet, Cassandra - 2023
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On the Effects of Transfer Pricing Regulations : A Developing Country Perspective
Laudage Teles, Sabine; Riedel, Nadine; Strohmaier, Kristina - 2023
Multinational profit shifting by mis-pricing of intra-firm trade is a major concern for less developed countries (LDCs). Many have enacted transfer pricing rules in order to constrain this type of tax avoidance behavior. Yet, not much is known on the rules' fiscal and economic effects. We offer...
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Airline Alliance Transfer Price Bargaining Strategy
Teng, Lan - 2023
Members of marketing airline alliance on one hand cooperatively booking seats from the operating airline, and on the other hand compete with each other in the market. Two types of bargaining process including representative based and agent based cooperative bargaining are respectively modeled...
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Proposed International Legal Reforms for Reducing Transfer Pricing Manipulation of Intellectual Property
Pearson, Thomas - 2023
This Note by Thomas C. Pearson was published in New York University Journal of International Law and Politics in 2008 (submitted in 2005). The Note foreshadowed the two pillars of the 2021 Global Agreement on Corporate Tax by the G20. The Note analyzed the abusive tax avoidance problem with the...
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The race between tax enforcement and tax planning : evidence from a natural experiment in Chile
Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2023
Profit shifting by multinational corporations is thought to reduce tax revenue around the world. While transfer pricing regulations are meant to curtail profit shifting, there have been rising concerns that a sophisticated tax advisory industry can limit their effectiveness. This paper provides...
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Transfer pricing of innovation considering matches between innovation and technology in firms
Liu, Huihong; Liu, Xinyu; Baležentis, Tomas; … - In: Journal of business economics and management 24 (2023) 2, pp. 274-291
Firms can purchase innovation results to improve their technology. In this context, the key to transfer success is reasonably priced innovation results. Considering the match between innovation results and firm technology, this study analyzes the nonlinear improvement effect of innovation...
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The race between tax enforcement and tax planning : evidence from a natural experiment in Chile
Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2023
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The Taxation of Tomorrow : The Impact of the Global Minimum Tax on Transfer Pricing and Harmful Tax Competition
Pesiri, Stefano - 2023
This paper is devoted to an analysis of the recently promoted OECD/G20 reform and its potential effects on international taxation. Over the years, the efforts that the OECD and the European Commission had directed towards the development of an efficient international taxation system have been...
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The Unsafeness of the Safe Harbour Provisions under the Nigerian Transfer Pricing Regime
Olika, Daniel; Apalara, Rahman - 2023
The greatest threat to a comprehensive tax regime in Africa is the tax planning strategy of multinationals operating within the continent, specifically the transfer pricing strategy of Multinationals. This strategy has been deployed by multinationals operating across the globe, and particularly...
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Transfer Prices in the System of Agro-Industrial Cluster Formation and Agro-Food Development
Rymanova, Lyudmila - 2023
The study considers transfer pricing in the system of formation of agro-product clusters. The system of transfer pricing in the formation of agro-product clusters for the development of the agro-food sphere actualized the model that accelerates the investment development of agricultural...
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Transfer pricing in Indonesia : do managers still utilize it as an effective strategy?
Larasati, Nadifa Vicri; Arieftiara, Dianwicaksih - 2023
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The Race between Tax Enforcement and Tax Planning : Evidence from a Natural Experiment in Chile
Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2023
Profit shifting by multinational corporations is thought to reduce tax revenue around the world. While transfer pricing regulations are meant to curtail profit shifting, there have been rising concerns that a sophisticated tax advisory industry can limit their effectiveness. This paper provides...
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The role of country by country reporting on corporate tax avoidance : does it effective for the tax haven?
Kurniasih, Lulus; Yusniati Yusry; Fakarudin Kamarudin; … - In: Cogent business & management 10 (2023) 1, pp. 1-25
The study evaluates the direct and moderating influence of Country-by-Country Reporting (CbCR) regulation in deterring corporate tax avoidance of multinational corporation listed in Indonesia Stock Exchange. The Indonesian CbCR stated in the regulations enacted by government of Indonesia namely...
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Transfer price confusion? : proposing a comprehensive taxonomy for academia and practitioners
Schulke, Arne; Warning, Hans Olaf - 2023
Transfer prices (TP) are charged for products or services exchanged between units within a decentralized organization. A vast body of literature from three very different academic disciplines (legal, management and economics) is concerned with the topic of Transfer Pricing. Their perspectives as...
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Transferové oceňovanie úverov a pǒžičiek v Českej a Slovenskej Republike
Ištok, Michal - 2023
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The Impact of Transfer Pricing Laws on Import Mis-pricing – Evidence from Denmark
Knoll, Bodo; Kruse-Becher, Sanne; Riedel, Nadine - 2023
Countries around the world have, over recent years, introduced transfer pricing regulations to constrain multinational profit shifting from high-tax to lower-tax affiliates through strategic mis-pricing of intra-firm trade. In this paper, we rely on rich administrative firm-level trade data for...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014344868
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