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Subject
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Transfer pricing 2,168 Verrechnungspreis 2,163 Multinationales Unternehmen 989 Transnational corporation 946 Theorie 625 Theory 623 Corporate taxation 308 Unternehmensbesteuerung 308 Deutschland 249 Welt 248 World 248 Germany 241 Internationales Steuerrecht 240 International tax law 212 Doppelbesteuerung 199 USA 197 United States 195 Double taxation 194 Gewinnverlagerung 158 Income shifting 157 OECD countries 148 OECD-Staaten 148 Steuervermeidung 143 Tax avoidance 141 Körperschaftsteuer 127 Corporate income tax 125 transfer pricing 121 EU countries 99 EU-Staaten 99 Steuerplanung 97 Tax planning 90 Konzern 81 Steuerrecht 81 Außensteuerrecht 80 Auslandsinvestition 77 Foreign investment 77 Steuerwettbewerb 75 Tax competition 74 Cross-border taxation 72 Corporate group 71
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Online availability
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Free 549 Undetermined 231
Type of publication
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Book / Working Paper 1,150 Article 1,041 Journal 6
Type of publication (narrower categories)
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Article in journal 757 Aufsatz in Zeitschrift 757 Graue Literatur 415 Non-commercial literature 415 Working Paper 333 Arbeitspapier 327 Aufsatz im Buch 280 Book section 280 Hochschulschrift 182 Thesis 143 Collection of articles of several authors 71 Sammelwerk 71 Bibliografie enthalten 44 Bibliography included 44 Konferenzschrift 38 Aufsatzsammlung 28 Amtsdruckschrift 24 Case study 24 Fallstudie 24 Government document 24 Conference proceedings 21 Conference paper 9 Festschrift 9 Konferenzbeitrag 9 Lehrbuch 9 Collection of articles written by one author 8 Gesetz 8 Law 8 Sammlung 8 Handbook 7 Handbuch 7 Textbook 7 Bibliografie 5 Forschungsbericht 5 Mehrbändiges Werk 5 Multi-volume publication 5 Quelle 5 Elektronischer Datenträger 3 Guidebook 3 Ratgeber 3
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Language
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English 1,585 German 562 Undetermined 17 French 14 Russian 8 Polish 7 Dutch 6 Spanish 6 Swedish 4 Czech 2 Italian 2 Finnish 1 Lithuanian 1 Ukrainian 1
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Author
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Schjelderup, Guttorm 53 Nielsen, Søren Bo 22 Raimondos-Møller, Pascalis 22 Pfeiffer, Thomas 21 Schindler, Dirk 21 Becker, Johannes 19 Davies, Ronald B. 19 Oestreicher, Andreas 17 Bradford, David F. 15 Eden, Lorraine 15 Baumhoff, Hubertus 14 Sansing, Richard C. 14 Frese, Erich 13 Gresik, Thomas A. 13 Langenmayr, Dominika 12 Liu, Li 12 Spengel, Christoph 12 Brem, Markus 11 Devereux, Michael P. 11 Greil, Stefan 11 Martini, Jan Thomas 11 Ossadnik, Wolfgang 11 Petruzzi, Raffaele 11 Cools, Martine 10 Göx, Robert F. 10 Mardan, Mohammed 10 Nerudová, Danuše 10 Weichenrieder, Alfons J. 10 Bartelsman, Eric J. 9 Okoshi, Hirofumi 9 Schiller, Ulf 9 Weiner, Joann Martens 9 Wilmanns, Jobst 9 Beetsma, Roel 8 Choe, Chongwoo 8 Chugan, Pawan K. 8 Keuschnigg, Christian 8 Kimpel, Gerrit 8 Lisowsky, Petro 8 Schreiber, Rolf 8
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Institution
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OECD 30 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 12 National Bureau of Economic Research 9 Internationale Vereinigung für Steuerrecht 7 Springer Fachmedien Wiesbaden 6 Europäische Kommission 4 NWB Verlag 4 Stiftung Familienunternehmen 4 Universität Hamburg / Institut für Ausländisches und Internationales Finanz- und Steuerwesen 4 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 4 Center for Economic Research <Tilburg> 2 Deutschland / Bundeswehr / Universität Hamburg 2 IDW-Verlag 2 Ludwig-Maximilians-Universität München / Volkswirtschaftliche Fakultät 2 Nomos Verlagsgesellschaft 2 Organisation for Economic Co-operation and Development 2 Peter Lang GmbH 2 Shaker Verlag 2 Springer-Verlag GmbH 2 UNCTAD 2 USA / General Accounting Office 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 Centre Interuniversitaire sur le Risque, les Politiques Économiques et l'Emploi (CIRPÉE) 1 Centre de Recherche en Économie Appliquée (CREA), Faculté de droit, d'économie et de finance 1 Centre for Economic Research <Dublin> 1 Centre for International Economic Studies 1 Centre on Transnational Corporations 1 Commissie ter Bestudering van de Internationale Winstallocatie 1
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Published in...
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International transfer pricing journal 47 CESifo working papers 35 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 25 Handbuch Verrechnungspreise 20 World tax journal : WTJ 17 Transfer pricing manual 16 Europäische Hochschulschriften / 5 14 Hefte zur internationalen Besteuerung 14 Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF 13 Series on international taxation 13 CESifo Working Paper Series 12 Betriebswirtschaftliche Forschung und Praxis : BFuP 11 Der Betrieb 11 National tax journal 11 Verrechnungspreise in Unternehmenskooperationen : Theorie, Strategie, Anwendung 11 Verrechnungspreise und Außensteuerrecht : Reflektionen und Ausblick : Festschrift für Harald Kuckhoff zum 80. Geburtstag 11 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 10 Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung 9 Discussion paper / Department of Business and Management Science 9 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] 9 International tax and public finance 9 Journal of business economics : JBE 9 Journal of international accounting auditing & taxation 9 SpringerLink / Bücher 9 Tuck School of Business working paper / Tuck School of Business at Dartmouth 9 WU international taxation research paper series : research papers 9 Canadian tax journal 8 European journal of operational research : EJOR 8 Gabler Edition Wissenschaft 8 Journal of international economics 8 Journal of public economics 8 NBER working paper series 8 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 8 Cahiers de droit fiscal international 7 Discussion paper / Centre for Economic Policy Research 7 Discussion paper / Norwegian School of Economics and Business Administration, Department of Economics 7 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 7 European financial and accounting journal : EFAJ 7
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Source
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ECONIS (ZBW) 2,163 RePEc 25 EconStor 6 BASE 2 USB Cologne (business full texts) 1
Showing 1 - 50 of 2,197
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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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Tax induced transfer pricing under universal adoption of the destination-based cash-flow tax
Gresik, Thomas A.; Schjelderup, Guttorm - 2022
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The Impact of Transfer Pricing on Intrafirm Trade
Clausing, Kimberly A. - 2022
Using data on the operations of U.S. parent firms and their foreign affiliates between 1982 and 1994, this paper examines the extent to which tax minimizing behavior influences intrafirm trade. The results indicate that taxes have a substantial influence on intrafirm trade flows between U.S....
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Straffung und Stärkung der Verrechnungspreisverfahren : Ökonomie und Reformoptionen
Oestreicher, Andreas; Form, Annalena; Reimer, Ekkehart; … - Stiftung Familienunternehmen - 2022
Schlechte Noten für die deutschen Finanzbehörden: Vorabverständigungen über Verrechnungspreise fehlen, Verfahrensdauern sind zu lang und Transparenz ist nicht gegeben. Im internationalen Vergleich befindet sich die Bundesrepublik mit ihrer Praxis rund um Verrechnungspreisverfahren noch immer...
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Debt or profit shifting? : assessment of corporate tax avoidance practices across Lithuanian companies
Kundelis, Egidijus; Legenzova, Renata; Kartanas, Julijonas - In: Central European business review : CEBR 11 (2022) 2, pp. 81-100
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In-kind transfers as insurance
Gadenne, Lucie; Norris, Samuel; Singhal, Monica; … - 2022
In-kind transfers can provide insurance benefits when prices of consumption goods vary, as is common in developing countries. We develop a model demonstrating that in-kind transfers are welfare improving to beneficiaries relative to cash if the covariance between the marginal utility of income...
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A macroeconomic perspective on taxing multinational enterprises
Dyrda, Sebastian; Hong, Guangbin; Steinberg, Joseph B. - 2022
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BEPS Action Plan 8-10 : Its Impact on Transfer Pricing and the Way Forward
Meharia, Akshat - 2022
On 5th October 2015, the OECD along with G20 finally released a fifteen-point action plan on their project on Base Erosion and Profit Shifting (BEPS). Issues related to transfer pricing formed a major part of this final report, with BEPS Action Plan 8-10 focusing on it exclusively. The actions...
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Tax induced transfer pricing under universal adoption of the destination-based cash-flow tax
Gresik, Thomas A.; Schjelderup, Guttorm - 2022
The view that the transfer pricing problem vanishes under universal destination-based cash flow taxation (DBCFT) is based on how firms behave in perfectly competitive markets. We show that the neutralizing effect DBCFT has on transfer price incentives fails once multinational firms are...
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Apple v. European Commission : Losing the War on Corporate International Transfer Pricing
Cantley, Beckett; Dietrich, Geoffrey - 2022
For the last several years, Apple has been defending tax strategies utilized in Ireland before the European Union (EU) General Court. The European Commission, using Article 107 of the Treaty on the Functioning of the European Union, argues that Ireland provides state aid to Apple regarding...
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Transfer Pricing and IRC Section 482
Hong, Dorothy M - 2022
IRS's Section on Transfer Pricing with proper comparable set studied as ancillary matter to the US antitrust practice where manufacturing sites and distribution channel entail cross border transactions
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Economic integration and agglomeration of multinational production with transfer pricing
Kato, Hayato; Okoshi, Hirofumi - In: International economic review 63 (2022) 3, pp. 1325-1355
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Leveling the playing field : constraints on multinational profit shifting and the performance of national firms
Gauß, Patrick; Kortenhaus, Michael; Riedel, Nadine; … - 2022
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Impact of a minimum tax rate under the Pillar Two solution on small island developing states
Sharma, Kuldeep - 2022
The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a distinct group of 38 United Nations (UN)...
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The impact of tax treaties on foreign direct investment : the evidence reconsidered
Lee, Siwook; Kim, Daeyong - In: KDI-journal of economic policy 44 (2022) 3, pp. 27-48
This paper reconsiders the empirical evidence of the relationship between tax treaties and FDI using U.S. outbound FDI to 78 countries over the period of 2007-2018. Unlike previous studies, we explicitly consider differences in the tax environments of recipient economies, including their...
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Transfer pricing and related party transactions : a bibliometric analysis
Capatina-Verdes, Neli - In: Central European economic journal 9 (2022) 56, pp. 237-253
In order to create complex business structures and to obtain economic benefits, multinational companies have given rise to transfer pricing. Due to their importance, it has been possible to expand international trade to a higher level. This study focuses on the issue of transfer pricing and...
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Debt and Transfer Pricing : Implications on Business Tax Policy
Comincioli, Nicola; Panteghini, Paolo M.; Vergalli, Sergio - 2021
In this article we introduce model to describe the behavior of a multinational company (MNC) that operates transfer pricing and debt shifting, with the purpose of incrementing its value, intended as the sum of equity and debt. We compute, in a stochastic environment and under default risk, the...
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Boosting mineral revenues in Zambia : policy options for a sustainable fiscal regime
Mwaba, Andrew; Kayizzi-Mugerwa, Steve - 2021
Zambia has changed its mineral tax regime repeatedly during the past decades in a bid to raise mineral revenue, but with only modest success. This paper looks at what the country needs to do to create a mining fiscal regime that could sustain operations, boost output, and raise revenues without...
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Inflexibility in income shifting : implications, detection and remedies
Hopland, Arnt O.; Lisowsky, Petro; Mardan, Mohammed; … - 2021
This study develops theory and discusses implications of inflexibility in tax-motivated income shifting. We show that inflexibility to adjust income-shifting strategies within a tax year in response to losses implies that income-shifting incentives are based on the expected rather than the...
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Principals and agents, or principals and stewards? : Australian arms length agencies' perceptions of arm's length government instruments
Thiel, Sandra van; Smullen, Amanda - In: Public performance & management review 44 (2021) 4, pp. 758-784
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An exposition of transfer pricing motives, strategies and their implementation in tax avoidance by MNEs in developing countries
Mpofu, Favourate Y. Sebele; Mashiri, Eukeria; Schwartz, … - In: Cogent business & management 8 (2021) 1, pp. 1-25
The abuse of transfer pricing by multinational enterprises (MNEs) is a topical issue the world over. Abusive transfer pricing results in the erosion of tax bases and profit shifting from countries with high tax rates to those with lower tax rates, thus enabling tax avoidance and evasion....
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Transfer pricing auditing and tax forestalling by Multinational Corporations : a game theoretic approach
Mashiri, Eukeria; Dzomira, Shewangu; Canicio, Dzingirai - In: Cogent business & management 8 (2021) 1, pp. 1-17
The problem of revenue leakages through transfer pricing remains unabated, and an examination of possible causes is a continuum. This study provides a nuanced examination of the interaction between MNCs and the tax consultants (TCs) which is treated with mixed views in the existing literature....
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A study of cross-border profit shifting channels
Tran, Alfred V.; Xu, Wanmeng - 2021
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Is consistency the panacea? : inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior
Diller, Markus; Lorenz, Johannes; Schneider, Georg; … - 2021
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Is there money on the table? : evidence on the magnitude of profit shifting in the extractive industries
Beer, Sebastian; Devlin, Dan - 2021
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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 eligible MNEs is to be taxed by market jurisdictions. For this purpose, revenue-based formulaic apportionment of residual profit is proposed. This note argues against the use of a...
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Determinants of transfer pricing decision at manufacturing companies of Indonesia
Sri Supriyati; Murdiawti, Dewi; Prananjaya, Kadek Pranetha - In: International Journal of Research in Business and … 10 (2021) 3, pp. 289-302
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Profit shifting and equilibrium principles of international taxation
Francois, Manon - 2021
We study the choice between source-based and destination-based corporate taxes in a two-country model, allowing multinational firms to use transfer pricing to allocate profits across tax jurisdictions. We show that source-based taxation is a Nash equilibrium for tax revenue maximizing...
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Is consistency the panacea? : inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior
Diller, Markus; Lorenz, Johannes; Schneider, Georg; … - 2021
This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We employ a game-theoretical model to analyze the...
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Navigating transfer pricing risk in the oil and gas sector : essential elements of a policy framework for Trinidad and Tobago and Guyana
McLean, Sheldon; Charles, Don; Rajkumar, Antonio - 2021
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Profit shifting and equilibrium principles of international taxation
François, Manon - 2021
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Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax
Bradford, David F. - 2021
In a previous paper I described how the tax design called the X Tax would facilitate an international tax system free of many of the complexities and avoidance opportunities plaguing the existing international tax regime and also have neutrality properties generally deemed desirable. A choice...
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Formula-Based Transfer Pricing : How Brazil Can Improve the OECD’s Framework
Falcao, Tatiana - 2021
In this article, the author explains how Brazil’s transfer pricing methods, which rely heavily on fixed margins, can be reconciled with the OECD’s transfer pricing guidelines and how emerging economies can benefit from the resulting system
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Empirical Benchmarks to Estimate the Valuation, Damages, and Transfer Price Discount/Capitalization Rate
Thurman, Connor J.; Reilly, Robert - 2021
Owner/operators often retain specialized analysts to perform intellectual property valuation, damages, or transfer price analyses. These analyses may be performed for transaction, financing, taxation, planning, accounting, and litigation purposes. Outside of the intellectual property dispute...
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COVID-19 : Impact Analysis on the Indian Economy, International Tax and Transfer Pricing
Gulati, Karnik - 2021
COVID-19, as we all know, has been a curse to the mankind. While we all wished for the year 2020 to end soon, to make a fresh start to our handicapped lifestyle, work style, etc., but little did we know that the year 2021 will be even more challenging due to subsequent wave hitting some...
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Transfer Pricing and Partial Tax Harmonization
Eggert, Wolfgang; Goerdt, Gideon; Heitzmann, Sebastian - 2021
This paper investigates regulation on corporate income taxation with multinationals and transfer pricing. We recommend full cooperation within the EU if profit shifting costs are sufficiently low and cannot be influenced to a large extend. Otherwise, high profit shifting costs or the potential...
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Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals' Investment and Production Decisions
Martini, Jan T.; Niemann, Rainer; Simons, Dirk - 2021
For mitigating the problems of transfer pricing formula apportionment (FA) is discussed intensively. However, FA could even be more harmful than transfer pricing because income shifting would require changing economic decisions instead of just taking advantage of accounting options. We analyze...
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Multijurisdictional Firms and Governments' Strategies Under Alternative Tax Designs
Gerard, Marcel - 2021
Conducted in a framework which embodies tax-shifting opportunities, risk of losses and possibility of interjurisdictional loss-offset, this paper investigates a reform of multijurisdictional enterprises taxation, a move from Separate Accounting to Formulary Apportionment. Findings are summarised...
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Profit Tax Competition and Formula Apportionment
Pethig, Rudiger; Wagener, Andreas - 2021
We analyse tax competition with corporate income taxes in a common market where tax revenues are allocated according to an apportionment formula. Generally, tax competition is sharper (i.e., equilibrium tax rates are lower) the more tax-elastic is the apportionment formula. This depends on the...
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Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax
Bradford, David F. - 2021
In a previous paper I described how the tax design called the X Tax would facilitate an international tax system free of many of the complexities and avoidance opportunities plaguing the existing international tax regime and also have neutrality properties generally deemed desirable. A choice...
Persistent link: https://ebtypo.dmz1.zbw/10013319846
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Formula Apportionment in the European Union : A Dream Come True or the Eu's Worst Nightmare?
Weiner, Joann Martens - 2021
The European Commission recently endorsed a future company tax policy that would allow companies to consolidate their tax bases and apportion the income across the EU using an allocation mechanism. This policy would replace the separate accounting method with formula apportionment of EU group...
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Formula Apportionment and Transfer Pricing Under Oligopolistic Competition
Nielsen, Soren Bo; Raimondos, Pascalis; Schjelderup, Guttorm - 2021
This paper demonstrates that under conditions of imperfect (oligopolistic) competition, a transition from separate accounting (SA) to formula apportionment (FA) does not eliminate the problem of profit shifting via transfer pricing. In particular, if affiliates of a multinational firm face...
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Why Pay More? Corporate Tax Avoidance Through Transfer Pricing in OECD Countries
Bartelsman, Eric J.; Beetsma, Roel M. W. J. - 2021
This paper presents evidence of profit shifting in response to differences in corporate tax rates for a large selection of OECD countries. In our estimates we control for the effects of tax rate changes on real activity. Our baseline estimates suggest that, on average, a unilateral increase in...
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Transfer pricing : The Glencore appeal. To hedge or not to hedge? That is the question
Killaly, James (Jim) - 2021
The Full Federal Court decision in the Glencore Case raises very important questions in relation to core concepts underlying Australia’s previous and current transfer pricing rules. The case involves the pricing structure that an Australian mining company used for the copper concentrate it...
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The Global Formulary Apportionment (GFA) Model - Concept of Changed Structures in the Taxation of Multinational Enterprises
Vorwold, Gerhard - 2021
The Global Formulary Apportionment Model (GFA Model) applies to the tax accounting of the Global Taxable Income (GTI) of a Multinational Enterprise (MNE) and the Formulary Apportionment (FA) of this GTI between the member states of the model – here the G 20 nations. The resulting Global...
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Between Formulary Apportionment and the OECD Guidelines : A Proposal for Reconciliation
Avi-Yonah, Reuven S. - 2021
While there have been few decided cases under the 1995 Transfer Pricing regulations and the OECD Guidelines, it is clear by now that the transfer pricing problem is as bad as it ever was. That is why my co-authors Kimberly Clausing and Michael Durst and I have recently re-proposed adopting...
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The X Tax in the World Economy
Bradford, David F. - 2021
This paper considers the treatment of multinational business in the system known as an X Tax. The focus is on the choice between origin and destination treatments of transborder transactions. The destination-principle approach sidesteps the transferpricing problem. It remains in the...
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Cost of Capital Calculations in Intellectual Property Valuation, Damages, and Transfer Price Analyses Disputes
Thurman, Connor J.; Reilly, Robert - 2021
Intellectual property owner/operators often retain forensic accountants, financial advisors, industry consultants, licensing specialists, economists, and other professionals (collectively referred to herein as “analysts”) to perform valuation, damages, or transfer price analyses related to...
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The Problem of 'Excess' Advertising, Marketing & Promotion Expenses in Transfer Pricing
Mittal, Utkarsh - 2021
The transfer pricing law has been brought in to prevent the cases of cross-border profit shifting that might occur amongst enterprises who are related parties. Due to huge Multinational Enterprises (MNEs) now being able to function and conduct business activities across different countries at...
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Transfer Pricing Developments around the World 2019-2020
Buriak, Svitlana; Riedl, Mario - 2021
This article highlights key points discussed during the fifth Global Transfer Pricing Conference, “Transfer Pricing Developments around the World 2020”, organized by the Transfer Pricing Center at WU Vienna University of Economics and Business, Institute for Austrian and International Tax...
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