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  • Search: subject_exact:"Lenkungsorientierte Verrechnungspreise"
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Year of publication
Subjects
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Transfer pricing 1,390 Verrechnungspreis 1,390 Multinationales Unternehmen 502 Transnational corporation 477 Theorie 390 Theory 390 Deutschland 204 Germany 200 USA 160 United States 160 Welt 135 World 135 Doppelbesteuerung 129 Corporate taxation 128 Unternehmensbesteuerung 128 Double taxation 127 Internationales Steuerrecht 117 International tax law 97 OECD countries 89 OECD-Staaten 89 Gewinnverlagerung 77 Income shifting 76 Konzern 75 Steuerplanung 73 Tax planning 71 Corporate group 67 Corporate income tax 62 Körperschaftsteuer 62 Steuerrecht 61 Steuervermeidung 60 Cost centre accounting 59 Kostenstellenrechnung 59 Tax avoidance 59 Außensteuerrecht 58 Cross-border taxation 57 EU countries 50 EU-Staaten 50 Organisationsstruktur 49 Auslandsinvestition 48 Foreign investment 48
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Online availability
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Free 147 Undetermined 17
Type of publication
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Article 810 Book / Working Paper 575 Journal 5
Type of publication (narrower categories)
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Article in journal 578 Aufsatz in Zeitschriften 578 Graue Literatur 294 Non-commercial literature 294 Article in book 239 Aufsatz im Buch 239 Arbeitspapier 219 Working Paper 219 Dissertation 138 Thesis 138 Hochschulschrift 116 Collection of articles of several authors 62 Sammelwerk 62 Bibliographie enthalten 34 Bibliography included 34 Amtsdruckschrift 23 Government document 23 Case study 22 Fallstudie 22 Congress report 19 Kongressschrift 19 Kongress 13 Collection of articles written by one author 8 Gesetz 8 Law 8 Lehrbuch 8 Sammlung 8 Handbook 7 Handbuch 7 Aufsatzsammlung 6 Mehrbändiges Werk 6 Multi-volume publication 6 Konferenzschrift 5 Personenfestschrift 5 Publication in honor of a person 5 CD-ROM 3 Elektronischer Datenträger 3 Forschungsbericht 2 Glossar enthalten 2 Glossary included 2
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Language
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English 864 German 494 French 14 Russian 7 Dutch 6 Polish 6 Spanish 5 Swedish 4 Italian 2 Finnish 1 Ukrainian 1
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Persons
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Schjelderup, Guttorm 33 Nielsen, Søren Bo 19 Raimondos-Møller, Pascalis 19 Pfeiffer, Thomas 17 Frese, Erich 13 Baumhoff, Hubertus 12 Ossadnik, Wolfgang 11 Spengel, Christoph 10 Becker, Johannes 9 Bradford, David F. 9 Göx, Robert F. 9 Sansing, Richard C. 9 Davies, Ronald B. 8 Eden, Lorraine 8 Martini, Jan Thomas 8 Oestreicher, Andreas 8 Schindler, Dirk 8 Bartelsman, Eric Jan 7 Beetsma, Roel M. W. J. 7 Schiller, Ulf 7 Schreiber, Rolf 7 Chwolka, Anne 6 De Waegenaere, Anja 6 Devereux, Michael P. 6 Emmanuel, Clive R. 6 Hofmann, Christian 6 Pfaff, Dieter 6 Simons, Dirk 6 Weichenrieder, Alfons J. 6 Weiner, Joann Martens 6 Abdallah, Wagdy M. 5 Borkowski, Susan C. 5 Carstens, Stefan 5 Cools, Martine 5 Crüger, Arwed 5 Dürr, Oliver Michael 5 Gresik, Thomas A. 5 Hummel, Katrin 5 Jost, Sven P. 5 Kaminski, Bert 5
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Institutions
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OECD 13 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 8 International Fiscal Association 7 Europäische Kommission 4 Institut für Ausländisches und Internationales Finanz- und Steuerwesen <Hamburg> 4 Springer Fachmedien Wiesbaden GmbH 3 Center for Economic Research <Tilburg> 2 Springer-Verlag GmbH 2 USA / General Accounting Office 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 Center for the Study of Industrial Organisation 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 Coopers and Lybrand <London> 1 Deutscher Betriebswirtschafter-Tag <52, 1998, Berlin> 1 Dezan Shira & Associates <Hongkong> 1 Duff and Phelps, Inc. 1 Eberhard Karls Universität Tübingen / Wirtschaftswissenschaftliche Fakultät 1 Europäisches Institut für Internationale Wirtschaftsbeziehungen 1 Fachinstitut der Steuerberater 1 Fachkongress der Steuerberater <54, 2002, Köln> 1 Flick Gocke Schaumburg 1 Forum der Internationalen Besteuerung <1998, Düsseldorf> 1 Foundation for Applied Research 1 Global Transfer Pricing Conference <1., 2016, Wien> 1 Haufe-Lexware GmbH & Co. KG 1 Humboldt-Universität zu Berlin / Institut für Genossenschaftswesen 1 IMG Consultants Pty. Ltd. <Sydney> 1 Institut der Deutschen Wirtschaft Köln 1 Institut for Nationaløkonomi <Kopenhagen> 1 Institut für Finanzwirtschaft und Finanzrecht <Sankt Gallen> 1 Institute of Management Accountants 1
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Published in...
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International transfer pricing journal 47 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 Handbuch Verrechnungspreise 20 CESifo working papers 19 Transfer pricing manual 16 Hefte zur internationalen Besteuerung 14 Europäische Hochschulschriften 12 Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF 12 Der Betrieb 11 Verrechnungspreise in Unternehmenskooperationen : Theorie, Strategie, Anwendung 11 Betriebswirtschaftliche Forschung und Praxis : BFuP 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 Journal of business economics : JBE 9 Canadian tax journal 8 Gabler Edition Wissenschaft 8 National tax journal 8 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 8 Series on international taxation 8 World tax journal : WTJ 8 Cahiers de droit fiscal international 7 International tax and public finance 7 Journal of international accounting auditing & taxation 7 Journal of international economics 7 Steuer, Wirtschaft und Recht : SWR 7 Tuck School of Business working paper / Tuck School of Business at Dartmouth 7 Betriebs-Berater : BB : Recht, Wirtschaft, Steuern 6 Die Betriebswirtschaft : DBW 6 Discussion paper 6 Discussion paper / Department of Business and Management Science 6 European financial and accounting journal : EFAJ 6 Journal of public economics 6 Recht der internationalen Wirtschaft : RIW : Betriebs-Berater international 6 Taxing international business : emerging trends in APEC and OECD economies 6 The Canadian journal of economics 6 Transfer pricing in a post-BEPS world 6 Working paper series / UCD Centre for Economic Research 6 Beiträge des Fachbereichs Wirtschaftswissenschaften der Universität Osnabrück 5 Besteuerung internationaler Unternehmen : Festschrift für Dieter Endres zum 60. Geburtstag 5
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Sources
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ECONIS (ZBW) 1,390
Showing 1 - 50 of 1,390
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The direct and indirect costs of tax treaty policy : evidence from Ukraine
Balabushko, Oleksii; Beer, Sebastian; Loeprick, Jan; … - 2017
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Country-by-country reporting : tension between transparency and tax planning
Evers, Maria Theresia; Meier, Ina; Spengel, Christoph - 2017
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and parties have called for more transparency in financial...
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The taxation of extractive industries : mining
Otto, James M. - 2017
The taxation of the mining industry varies considerably from nation to nation. This paper reflects on the evolving use of various taxation approaches applied by governments to the mining sector. It includes a description of the principal tax types and investment tax incentives and briefly...
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International transfer pricing and tax avoidance : evidence from linked trade-tax statistics in the UK
Liu, Li; Schmidt-Eisenlohr, Tim; Guo, Dongxian - 2017
This paper employs unique data on export transactions and corporate tax returns of UK multinational firms and finds that firms manipulate their transfer prices to shift profits to lowertaxed destinations. It uncovers three new findings on tax-motivated transfer mispricing in real goods. First,...
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Compliance costs of transfer pricing in case of SMEs : Czech case
Solilová, Veronika; Nerudová, Danuše; Bohušová, Hana; … - In: European financial and accounting journal : EFAJ 12 (2017) 1, pp. 35-50
Small and medium sized enterprises account for over 99% of all companies in Eu-ropean Union and have very important position in the EU economy in the area of growth and employment. However, they face great deal of obstacles, such as com-pliance costs of taxation, 28 different tax systems in...
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Arm’s-length trade : a source of post-crisis trade weakness
Lakatos, Csilla; Ohnsorge, Franziska - 2017
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Exploring the characteristics of transfer pricing systems across countries
Rathke, Alex Augusto Timm; Rezende, Amaury José - 2016
This paper analyses the characteristics of transfer pricing systems across countries, in order to identify the grouping structures intrinsically related with rules' similarities, and to explore the key characteristics revealed by each group. Applying hierarchical agglomerative technique for...
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Improving taxation environment : attracting foreign direct investment
Singh, R. R. - 2016
With opening of the economy in 1991 and subsequent removal of regulatory and trade barriers, India became an attractive investment (Foreign Direct Investment-FDI) destination. A large number of multinationals have established operations in India to utilise the services of available skilled...
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Verrechnung von Marken im Konzern : eine empirische Analyse zur Ermittlung umsatzabhängiger Markenlizenzpreise mit der äußeren Preisvergleichsmethode
Thiele, Bożena - 2016
According to the dealing at arm’s length principle, the price of goods transferred or services within MNE groups should be determined by the market forces. The requirement for this, is that the market prices for such goods or services are known or can be determined. However, market prices are...
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Disclosure of related party transactions and information regarding transfer pricing by the companies listed on Bucharest Stock Exchange
Feleagă, Liliana; Neacşu, Ioana - In: Journal of accounting & management information systems … 15 (2016) 4, pp. 785-809
Related party transactions and transfer prices have begun to be considered a powerful instrument of financial frauds as a result of the recent financial scandals. Transactions with related parties situated in tax havens are one of the principal elements which contribute to the faltering...
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Transfer mispricing as an argument for corporate social responsibility
Asongu, Simplice; Nwachukwu, Jacinta C. - 2016
This article presents a case for transfer mispricing as an argument for Corporate Social Responsibility (CSR). The argument builds on the position that in order to compensate for potential loss of brand image and reputation, Multinational Companies (MNCs) would be more socially responsible when...
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Taxing royalty payments
Juranek, Steffen; Schindler, Dirk; Schjelderup, Guttorm - 2016
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The conversion from US-GAAP to IFRS and transfer pricing : irreconcilable differences
Abdallah, Wagdy M. - In: The journal of accounting and management : JAM 6 (2016) 1, pp. 71-84
Purpose- This paper aims to discuss the challenges of the switch from the US GAAP into International financial Reporting Standards (IFRS) pose multinational companies (MNCs); to investigate the transfer pricing of intangible assets with several important trends in the global market; to analyze...
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Income shifting using a cost sharing arrangement
De Simone, Lisa; Sansing, Richard C. - 2016 - Last revised: September 5, 2016
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Shifting-profits through tax loopholes : evidence from Ecuador
Chalendard, Cyril - 2016
Based on a natural experiment that took place in Ecuador in the context of a capital outflow tax, this paper presents suggestive evidence of the emergence of an abnormal transfer pricing behavior. We exploit the fact that some imports were eligible to a tax-credit measure aiming to offset the...
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Advance Pricing Agreements : ein Instrument zur Steigerung der Rechtssicherheit bei grenzüberschreitenden Geschäftsvorfällen zwischen verbundenen Unternehmen?
Greil, Stefan - 2016
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Transfer pricing and how it affects inter-organizational relations: case Saku Õlletehase AS and Altia Eesti AS
Tuominen, Harry - 2016
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Erfolgreiche Gestaltung unternehmensinterner Abrechnungssysteme
Littkemann, Jörn - 2016
In diesem Beitrag wird die theoretische Basis und der Stand der empirischen Forschung des Kontingenzansatzes des Behavioral Accounting zur Gestaltung unternehmensinterner Abrechnungssysteme ausgewertet. Als wichtigstes Ergebnis bleibt festzuhalten, daß über die Auswahl bestimmter...
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Konzerncontrolling
Behringer, Stefan - 2018 - 3., aktualisierte Auflage
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Transfer pricing in SMEs : critical analysis and practical solutions
Solilova, Veronika; Nerudová, Danuše - 2018
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Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules?
Jovanovich, Juan Martin - 2018 - Second edition
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Simulationsstudie zur Wirkung steuerinduzierter Lenkpreise
Sauer, Bettina Louise - 2018 - 1. Auflage 2018
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Pricing the transfer of intellectual property as a problem of second-best tax policy
Richter, Wolfram F.; Breuer, Markus - 2015
The adequate pricing of intellectual property ("IP") for tax reporting is a largely unsettled issue. Transactional profit-based methods are on the rise although only rated as "methods of last resort" by the OECD. This paper focuses on regulated profit splitting and compares this transfer pricing...
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A review of critical issues on tax design and tax administration in a global economy and developing countries
Godin, Mattéo; Hindriks, Jean - 2015
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Transfer pricing manipulation, tax penalty cost and the impact of foreign profit taxation
Rathke, Alex Augusto Timm - 2015
This paper analyzes the optimal level of transfer pricing manipulation when the expected tax penalty is a function of the tax enforcement and the market price parameter, and the multinational enterprise is subjected to distinct rules of foreign profit taxation. The application of the arm's...
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Rational asymmetric development : transfer pricing and Sub-Saharan Africa's extreme poverty tragedy
Asongu, Simplice A. - 2015
A recent publication by the World Bank on Millennium Development Goals (MDGs) has established that extreme poverty has been decreasing in all regions of the world with the exception of sub-Saharan Africa (SSA), in spite of over two decades of growth resurgence. This chapter explores the role of...
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Sixth method as a simplified measurement for SMEs?
Solilová, Veronika; Nerudová, Danuše - In: European financial and accounting journal : EFAJ 10 (2015) 3, pp. 45-61
In December 2014, OECD issued a Discussion Draft on Transfer Pricing aspects of cross-border commodity transactions through BEPS action 10, where the adoption of the sixth method in the form of the quoted commodity price and its adjustments were primarily driven as a starting point for transfer...
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Income shifting under losses
Hopland, Arnt O. (contributor); Lisowsky, Petro (contributor) - 2015
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Negotiated transfer prices
Becker, Johannes; Davies, Ronald B. - 2015
The predominant model of tax induced transfer pricing is based on the assumption that profit shifting is due to insufficient enforcement. However, evidence shows that the firms responsible for most profit shifting are also among the most frequently audited. We present an alternative model based...
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Rational asymmetric development : transfer mispricing and Sub-Saharan Africa's extreme poverty tragedy
Asongu, Simplice - 2015
A recent publication by the World Bank on Millennium Development Goals (MDGs) has established that extreme poverty has been decreasing in all regions of the world with the exception of sub-Saharan Africa (SSA), in spite of over two decades of growth resurgence. This chapter explores the role of...
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Verrechnungspreise : Praxisleitfaden für Controller und Steuerexperten
Hanken, Jörg; Kleinhietpaß, Guido; Lagarden, Martin - 2017 - 2. Auflage
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Verrechnungspreise
Schreiber, Rolf (ed.); Nientimp, Axel (ed.) - 2017 - 7. Auflage
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Das Verfahrensrecht der Verrechnungspreise : Grundlagen, Erfahrungen und Perspektiven
Becker, Johannes; Kimpel, Gerrit; Oestreicher, Andreas; … - 2017
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An overview of transfer pricing in extractive industries
Shay, Stephen E. - In: International taxation and the extractive industries, (pp. 42-78). 2017
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Transfer pricing : special extractive industry issues
Calder, Jack - In: International taxation and the extractive industries, (pp. 79-110). 2017
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Solving the wage differentials throughout the supply chain by collaborative innovations for changing the parts prices and costs
Monden, Yasuhiro - In: Management of innovation strategy in Japanese companies, (pp. 67-93). 2017
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Japanese multinational enterprises' preventive actions against transfer pricing taxation
Umeda, Koji - In: Management of innovation strategy in Japanese companies, (pp. 215-228). 2017
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Gesammelte Positionen zu Advance Pricing Agreements und gemeinsamer Außenprüfung
Hey, Johanna (ed.); Wolfersdorff, Janine von (ed.);  … - 2017
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Kernfragen der Unternehmensbesteuerung : Symposium für Ulrich Schreiber zum 65. Geburtstag
Kahle, Holger (ed.); Overesch, Michael (ed.);  … - Symposium für Ulrich Schreiber zum 65. Geburtstag … - 2017
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Neue Verrechnungspreisdokumentation der OECD : Auswirkungen des Country-by-Country-Reports auf die deutsche Unternehmenspraxis
Berger, Jonas - 2017
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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
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The conversion from US-GAAP To IFRS and transfer pricing : irreconcilable differences
Abdallah, Wagdy M. - In: The journal of applied business research 33 (2017) 1, pp. 17-26
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Ermittlung fairer Transferpreise in internationalen Unternehmen
Müller, David; Müller, Martin - In: Internationale Rechnungslegung und internationales …, (pp. 341-361). 2017
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Unprofitable affiliates and income shifting behavior
De Simone, Lisa; Klassen, Kenneth J.; Seidman, Jeri K. - In: The accounting review : a journal of the American … 92 (2017) 3, pp. 113-136
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The future of transfer pricing : subject 2
Rocha, Sergio André (ed.);  … - International Fiscal Association / Congress <71., 2017, … - 2017
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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
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Prix de transfert et stratégies d'optimisation fiscale de la firme multinationale
Carasco, Pierre-Yves - 2017
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Transfer pricing and the arm`s length principle after BEPS
Collier, Richard S.; Andrus, Joseph L. - 2017 - First edition
This is the first book to present a sustained analysis and critique of arm's length based transfer pricing rules following the G20 / OECD Base Erosion and Profit Shifting (BEPS) project. The book considers the nature and scope of transfer pricing rules based on the arm's length principle...
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Three essays on performance measurement systems
Schäfer, Peter Daniel - 2017
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Taxation in a global digital economy
Kerschner, Ina (ed.); Somare, Maryte (ed.) - 2017
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