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Year of publication
Subject
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Verrechnungspreis 2,051 Transfer pricing 2,018 Multinationales Unternehmen 859 Transnational corporation 741 Theorie 693 Theory 688 USA 407 United States 396 Unternehmensbesteuerung 276 Corporate taxation 274 Deutschland 271 transfer pricing 235 Germany 234 Welt 221 World 218 Internationales Steuerrecht 215 Doppelbesteuerung 180 Double taxation 173 International tax law 166 Gewinnverlagerung 144 Income shifting 143 OECD-Staaten 123 OECD countries 121 Steuervermeidung 118 Körperschaftsteuer 117 Tax avoidance 117 Corporate income tax 116 Steuerrecht 106 Steuerplanung 105 Tax planning 98 Außensteuerrecht 91 Konzern 86 Auslandsinvestition 77 Cross-border taxation 77 Foreign investment 77 EU countries 70 EU-Staaten 70 Corporate group 69 Steuerwettbewerb 66 Tax competition 65
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Online availability
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Free 596 Undetermined 233
Type of publication
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Book / Working Paper 1,245 Article 1,086 Journal 6 Other 4
Type of publication (narrower categories)
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Article in journal 733 Aufsatz in Zeitschrift 733 Graue Literatur 392 Non-commercial literature 392 Working Paper 363 Arbeitspapier 310 Aufsatz im Buch 274 Book section 274 Hochschulschrift 207 Thesis 153 Collection of articles of several authors 71 Sammelwerk 71 Bibliografie enthalten 45 Bibliography included 45 Konferenzschrift 39 Aufsatzsammlung 31 Dissertation u.a. Prüfungsschriften 29 Amtsdruckschrift 24 Case study 24 Fallstudie 24 Government document 24 Conference proceedings 21 Festschrift 10 Conference paper 9 Konferenzbeitrag 9 Collection of articles written by one author 8 Gesetz 8 Law 8 Lehrbuch 8 Sammlung 8 Handbook 7 Handbuch 7 Article 5 Bibliografie 5 Mehrbändiges Werk 5 Multi-volume publication 5 Kommentar 4 Quelle 4 Elektronischer Datenträger 3 Forschungsbericht 3
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Language
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English 1,494 German 655 Undetermined 153 French 16 Polish 11 Russian 8 Spanish 7 Dutch 6 Swedish 4 Czech 2 Italian 2 Finnish 1 Indonesian 1 Lithuanian 1 Portuguese 1 Slovak 1 Ukrainian 1
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Author
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Schjelderup, Guttorm 51 Davies, Ronald B. 34 Becker, Johannes 33 Nielsen, Søren Bo 27 Raimondos-Møller, Pascalis 24 Oestreicher, Andreas 19 Schindler, Dirk 19 Pfeiffer, Thomas 18 Spengel, Christoph 17 Baumhoff, Hubertus 16 Martini, Jan Thomas 15 Eden, Lorraine 14 Gresik, Thomas A. 14 Martin, Julien 14 Toubal, Farid 14 Bartelsman, Eric J. 13 Beetsma, Roel 13 Frese, Erich 13 Langenmayr, Dominika 13 Liu, Li 13 Parenti, Mathieu 13 Sansing, Richard C. 13 Jakobs, Gitte 12 Kimpel, Gerrit 12 Ossadnik, Wolfgang 12 Simons, Dirk 12 Bradford, David F. 11 Göx, Robert F. 11 Jost, Sven P. 11 Weichenrieder, Alfons J. 11 Wilmanns, Jobst 11 Cools, Martine 10 Schreiber, Rolf 10 Chwolka, Anne 9 Dawid, Roman 9 Li, Jian 9 Lutz, Stefan 9 Okoshi, Hirofumi 9 Schiller, Ulf 9 Asongu, Simplice 8
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Institution
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OECD 27 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 13 CESifo 9 National Bureau of Economic Research 9 Springer Fachmedien Wiesbaden 8 Internationale Vereinigung für Steuerrecht 7 Saïd Business School, Oxford University 5 School of Economics, University College Dublin 5 Europäische Kommission 4 Universität Hamburg / Institut für Ausländisches und Internationales Finanz- und Steuerwesen 4 Europäische Kommission / Generaldirektion Steuern und Zollunion 3 Facultad de Ciencias Económicas y Empresariales, Universidad Complutense de Madrid 3 Institute for International Integration Studies (IIIS), Trinity College Dublin 3 International Centre for Economic Research (ICER) 3 NWB Verlag 3 Organisation for Economic Co-operation and Development 3 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 3 Zentrum für Europäische Wirtschaftsforschung (ZEW) 3 C.E.P.R. Discussion Papers 2 Center for Economic Research <Tilburg> 2 Center for Operations Research and Econometrics (CORE), École des Sciences Économiques de Louvain 2 Fachbereich Sozial- und Wirtschaftswissenschaften, Paris-Lodron Universität Salzburg 2 HAL 2 Institutt for foretaksøkonomi, Norges Handelshøyskole (NHH) 2 KPMG Alpen-Treuhand GmbH <Wien> 2 KPMG Unternehmensberatung GmbH <Berlin u.a.> 2 Ludwig-Maximilians-Universität München / Volkswirtschaftliche Fakultät 2 Max-Planck-Institut für Steuerrecht und öffentliche Finanzen, Max-Planck-Gesellschaft 2 Münchener Symposion zum Internationalen Steuerrecht <9, 1990, München> 2 Nomos Verlagsgesellschaft 2 Peter Lang GmbH 2 Shaker Verlag 2 Springer-Verlag GmbH 2 Stiftung Familienunternehmen 2 Tagung Praxis des Internationalen Steuerrechts <1997, Frankfurt, Main> 2 UNCTAD 2 USA / General Accounting Office 2 Valtion taloudellinen tutkimuskeskus (VATT), Government of Finland 2 Verlag Dr. Kovač 2 Vilnius University 2
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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 CESifo working papers 31 Intertax : international tax review 26 Handbuch Verrechnungspreise 20 Europäische Hochschulschriften / 5 18 CESifo Working Paper 17 CESifo Working Paper Series 16 Hefte zur internationalen Besteuerung 16 Transfer pricing manual 16 Working paper 16 World tax journal : WTJ 16 Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF 13 Series on international taxation 13 Betriebswirtschaftliche Forschung und Praxis : BFuP 11 Der Betrieb 11 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 11 Verrechnungspreise in Unternehmenskooperationen : Theorie, Strategie, Anwendung 11 Verrechnungspreise und Außensteuerrecht : Reflektionen und Ausblick : Festschrift für Harald Kuckhoff zum 80. Geburtstag 11 International tax and public finance 10 National tax journal 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 Gabler Edition Wissenschaft 9 Journal of business economics : JBE 9 Tuck School of Business working paper / Tuck School of Business at Dartmouth 9 Canadian tax journal 8 Journal of international economics 8 Journal of public economics 8 NBER working paper series 8 Steuer, Wirtschaft und Recht : SWR 8 WU international taxation research paper series : research papers 8 Cahiers de droit fiscal international 7 DUV / Wirtschaftswissenschaft 7 Discussion paper / Centre for Economic Policy Research 7 European financial and accounting journal : EFAJ 7 Journal of international accounting auditing & taxation 7 Journal of management accounting research : JMAR 7 Working paper / National Bureau of Economic Research, Inc. 7
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Source
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ECONIS (ZBW) 2,011 RePEc 159 USB Cologne (EcoSocSci) 91 EconStor 62 BASE 14 ArchiDok 4
Showing 1 - 50 of 2,341
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Tax induced transfer pricing under universal adoption of the destination-based cash-flow tax
Gresik, Thomas A.; Schjelderup, Guttorm - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013190823
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A study of cross-border profit shifting channels
Tran, Alfred V.; Xu, Wanmeng - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012666720
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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
Persistent link: https://ebtypo.dmz1.zbw/10012595163
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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...
Persistent link: https://ebtypo.dmz1.zbw/10012599091
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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...
Persistent link: https://ebtypo.dmz1.zbw/10012601643
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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
Persistent link: https://ebtypo.dmz1.zbw/10012603894
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Profit shifting and equilibrium principles of international taxation
François, Manon - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012548140
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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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Persistent link: https://ebtypo.dmz1.zbw/10012487242
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Allocating multinational income generated by intangible assets : an industry perspective
Sansing, Richard C. - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012244898
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Transfer pricing in emerging markets
Syromyatnikov, Denis; Dolgova, Mariya; Demin, Sergey - In: Montenegrin journal of economics 16 (2020) 2, pp. 203-218
Persistent link: https://ebtypo.dmz1.zbw/10012265500
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Causal-comparative macroeconomic behavioral study : international corporate financial transfer pricing in the United States
Kasztelnik, Karina - In: Financial markets, institutions and risks 4 (2020) 1, pp. 60-75
Persistent link: https://ebtypo.dmz1.zbw/10012295356
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International trade and tax-motivated transfer pricing
Quint, Ansgar F.; Rudsinske, Jonas F. - 2020
We study the welfare and distribution effects of corporate taxation and transfer pricing in an asymmetric general oligopolistic equilibrium trade model. Without profit shifting, an increasing profit tax rate shifts welfare towards the taxing country, where it also decreases real wages, whereas...
Persistent link: https://ebtypo.dmz1.zbw/10012300446
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Taxing the transfer of intellectual property : reporting, auditing, and revaluation
Sansing, Richard C. - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012501421
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Transfer pricing policy for developing countries : an incentive compatible approach
Bhatia, Devika; Bansal, Sangeeta - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012594150
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Defenders of the status quo : making sense of the international discourse on transfer pricing methodologies
Brugger, Fritz; Engebretsen, Rebecca - In: Review of international political economy 29 (2022) 1, pp. 307-335
Persistent link: https://ebtypo.dmz1.zbw/10013170927
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The effect of transfer pricing and tax haven on cross-border acquisition
Kurniawan, Lilik Adik; Wardhani, Ratna - In: International journal of trade and global markets 15 (2022) 1, pp. 3-11
Persistent link: https://ebtypo.dmz1.zbw/10012887857
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Fuzzy profit shifting : a model for optimal tax-induced transfer pricing with fuzzy arm's length parameter
Rathke, Alex A.T. - 2019
This paper proposes a model of optimal tax-induced transfer pricing with a fuzzy arm's length parameter. Fuzzy numbers provide a suitable structure for modelling the ambiguity that is intrinsic to the arm's length parameter. For the usual conditions regarding the anti-shifting mechanisms, the...
Persistent link: https://ebtypo.dmz1.zbw/10012053721
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Decomposing the margins of transfer pricing
Lassmann, Andrea; Zoller-Rydzek, Benedikt - 2019
This paper examines the determinants and margins of profit shifting through transfer pricing. We develop a theory model, where transfer pricing patterns are governed by a generalized concealment cost function (CCF). Our empirical analysis draws on micro-level data about transaction-level...
Persistent link: https://ebtypo.dmz1.zbw/10011977376
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Tariff elimination versus tax avoidance : free trade agreements and transfer pricing
Mukunoki, Hiroshi; Okoshi, Hirofumi - 2019
Persistent link: https://ebtypo.dmz1.zbw/10012134909
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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...
Persistent link: https://ebtypo.dmz1.zbw/10012605702
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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...
Persistent link: https://ebtypo.dmz1.zbw/10012657917
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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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Persistent link: https://ebtypo.dmz1.zbw/10012807486
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Tariff elimination versus tax avoidance : free trade agreements and transfer pricing
Mukunoki, Hiroshi; Okoshi, Hirofumi - In: International tax and public finance 28 (2021) 5, pp. 1188-1210
Persistent link: https://ebtypo.dmz1.zbw/10012703904
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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
Persistent link: https://ebtypo.dmz1.zbw/10012512892
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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....
Persistent link: https://ebtypo.dmz1.zbw/10012661347
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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...
Persistent link: https://ebtypo.dmz1.zbw/10012595108
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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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Persistent link: https://ebtypo.dmz1.zbw/10012798637
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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....
Persistent link: https://ebtypo.dmz1.zbw/10012642477
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Interkantonale Steuerausscheidung von Universalbanken : Konkretisiert an der Rolle des konzerninternen Treasury für das Zinsdifferenz- und Vermögensverwaltungsgeschäft
Stumm, Anke - 2021
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Persistent link: https://ebtypo.dmz1.zbw/10012671529
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Multinationals' sales and profit shifting in tax havens
Toubal, Farid; Laffitte, Sébastien - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012696671
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Tax avoidance and transfer pricing : evidence from Greece : transfer price manipulation and earnings management
Eriotis, Nikolaos; Missiakoulis, Spyros; Dokas, Ioannis; … - In: International journal of corporate finance and … 8 (2021) 2, pp. 28-39
Persistent link: https://ebtypo.dmz1.zbw/10012666840
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Capacity rights and full-cost transfer pricing
Dutta, Sunil; Reichelstein, Stefan - In: Management science : journal of the Institute for … 67 (2021) 2, pp. 1303-1325
Persistent link: https://ebtypo.dmz1.zbw/10012505481
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Transfer pricing and location of intangibles-spillover and tax avoidance through profit shifting
Reineke, Rebecca Valeska; Weiskircher-Merten, Katrin - In: Journal of management accounting research : JMAR 33 (2021) 1, pp. 129-148
Persistent link: https://ebtypo.dmz1.zbw/10012583154
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R&D, IP, and firm profits in the North American automotive supplier industry
Lutz, Stefan Heinz Hermann - 2018
Economic theory implies that research and development (R&D) efforts increase firm productivity and ultimately profits. In particular, R&D expenses lead to the development of intellectual property (IP) and IP commands a return that increases overall profits of the firm. This hypothesis is...
Persistent link: https://ebtypo.dmz1.zbw/10011811393
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Transfer pricing and partial tax harmonization
Eggert, Wolfgang; Goerdt, Gideon; Heitzmann, Sebastian F. - 2018
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...
Persistent link: https://ebtypo.dmz1.zbw/10011793943
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Do transfer pricing rules distort R&D investment decisions?
Bornemann, Tobias - 2018
Persistent link: https://ebtypo.dmz1.zbw/10011799208
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Essays on corporate taxation and foreign direct investment
Tonev, Ivan Dimitrov - 2018
Persistent link: https://ebtypo.dmz1.zbw/10012152892
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The effect of income-shifting aggressiveness on corporate investment
De Simone, Lisa; Klassen, Kenneth J.; Seidman, Jeri - 2018
Persistent link: https://ebtypo.dmz1.zbw/10011980306
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Transfer pricing and the arm's length principle under imperfect competition
Choi, Jay Pil; Furusawa, Taiji; Ishikawa, Jota - 2018
This paper analyzes incentives of a multinational enterprise to manipulate an internal transfer price to take advantage of corporate-tax differences across countries under both monopoly and oligopoly. We examine "cost plus" and "comparable uncontrollable price" as two alternative implementations...
Persistent link: https://ebtypo.dmz1.zbw/10011924645
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Unilateral tax reform : border adjusted taxes, cash flow taxes, and transfer pricing
Bond, Eric W.; Gresik, Thomas A. - 2018
We study the economic effects of unilateral adoption of corporate tax policies that include destination-based taxes and/or cash ow taxes in a heterogeneous agent model in which multinational firms can endogenously shift income between countries using transfer prices. Standard pass through...
Persistent link: https://ebtypo.dmz1.zbw/10011926361
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Transfer pricing and location choice of intangibles : spillover and tax avoidance through profit shifting
Reineke, Rebecca; Weiskirchner-Merten, Katrin - 2018
Persistent link: https://ebtypo.dmz1.zbw/10011975867
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Do transfer pricing rules distort R&D investment decisions?
Bornemann, Tobias - 2018
This study analyzes the impact of transfer pricing on multinational enterprises' R&D investment decisions. Specifically, I examine the effects of two commonly used contract designs to exchange and develop intangible assets across group affiliates: licensing and cost sharing agreements. Whilst...
Persistent link: https://ebtypo.dmz1.zbw/10011949244
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Playing Easy or Playing Hard to Get: When and How to Attract FDI
Gresik, Thomas A.; Schindler, Dirk; Schjelderup, Guttorm - 2020
We study the link between a country’s institutional quality in tax collection and its optimal corporate tax policies in a model of heterogeneous multinationals that can shift income using both debt and transfer prices. Countries with weak institutional quality can be made worse off adopting...
Persistent link: https://ebtypo.dmz1.zbw/10012269485
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Tariff elimination versus tax avoidance: Free trade agreements and transfer pricing
Mukunoki, Hiroshi; Okoshi, Hirofumi - 2020
This study explores the new roles of rules of origin (ROO) when multinational enterprises (MNEs) manipulate their transfer prices to avoid a high corporate tax. ROO of a free trade agreement (FTA) require exporters to identify the origin of exports to be eligible for a preferential tariff rate....
Persistent link: https://ebtypo.dmz1.zbw/10012271255
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International trade and tax-motivated transfer pricing
Quint, Ansgar F.; Rudsinske, Jonas F. - 2020
We study the welfare and distribution effects of corporate taxation and transfer pricing in an asymmetric general oligopolistic equilibrium trade model. Without profit shifting, an increasing profit tax rate shifts welfare towards the taxing country, where it also decreases real wages, whereas...
Persistent link: https://ebtypo.dmz1.zbw/10012300785
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Transfer Pricing Challenges in the Digital Economy - Part 2 : A Case Study of the Internet of Things
Srinivasan, Niraja - 2020
The OECD's BEPS project mandated that transfer pricing outcomes under the arm's-length standard should be aligned with value creation. In the digital economy, new business models are challenging transfer pricing practitioners on how best to apply the value creation approach. In a two-part series...
Persistent link: https://ebtypo.dmz1.zbw/10012848749
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Transfer Pricing Challenges in the Digital Economy - Part 1 : Hic Sunt Dracones?
Eden, Lorraine - 2020
"There may be dragons" in the OECD's BEPS project, which mandated that transfer pricing outcomes under the arm's­ length standard should be aligned with value creation. In the digital economy, new business models are challenging transfer pricing practitioners on how best to apply the value...
Persistent link: https://ebtypo.dmz1.zbw/10012848750
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Economic Integration and Agglomeration of Multinational Production with Transfer Pricing
Kato, Hayato - 2020
Do low corporate taxes always favor multinational production in the course of economic integration? We build a two-country spatial model with different corporate tax rates in which multinational enterprises (MNEs) can manipulate transfer prices in intra-firm trade. Using transfer pricing, MNEs...
Persistent link: https://ebtypo.dmz1.zbw/10012849649
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Meta Dynamic Pricing : Transfer Learning Across Experiments
Bastani, Hamsa - 2020
We study the problem of learning shared structure across a sequence of dynamic pricing experiments for related products. We consider a practical formulation where the unknown demand parameters for each product come from an unknown distribution (prior) that is shared across products. We then...
Persistent link: https://ebtypo.dmz1.zbw/10012850146
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The Regulatory Accountability Act and the Future of APA Revision
Levin, Ronald M. - 2020
This article seeks to take stock of the Regulatory Accountability Act (RAA), a set of proposals to amend the Administrative Procedure Act (APA). House and Senate versions of the proposed Act have been pending in Congress since 2011, although the impending advent of Democratic control of the...
Persistent link: https://ebtypo.dmz1.zbw/10012850497
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