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Year of publication
Subject
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Verrechnungspreis 2,406 Transfer pricing 2,362 Multinationales Unternehmen 1,131 Transnational corporation 1,013 Theorie 660 Theory 655 Unternehmensbesteuerung 326 Corporate taxation 323 Deutschland 288 Internationales Steuerrecht 279 Welt 267 World 264 Germany 251 transfer pricing 244 International tax law 223 USA 211 Doppelbesteuerung 208 United States 201 Double taxation 200 Gewinnverlagerung 169 Income shifting 167 OECD-Staaten 160 OECD countries 158 Steuervermeidung 155 Tax avoidance 152 Körperschaftsteuer 135 Corporate income tax 133 Steuerrecht 108 EU countries 104 EU-Staaten 104 Steuerplanung 100 Außensteuerrecht 95 Tax planning 92 Konzern 91 Auslandsinvestition 81 Foreign investment 81 Steuerwettbewerb 80 Cross-border taxation 78 Tax competition 78 Corporate group 73
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Online availability
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Free 792 Undetermined 279
Type of publication
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Book / Working Paper 1,515 Article 1,140 Journal 6 Other 4
Type of publication (narrower categories)
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Article in journal 777 Aufsatz in Zeitschrift 777 Graue Literatur 426 Non-commercial literature 426 Working Paper 385 Arbeitspapier 332 Aufsatz im Buch 280 Book section 280 Hochschulschrift 214 Thesis 154 Collection of articles of several authors 69 Sammelwerk 69 Bibliografie enthalten 45 Bibliography included 45 Konferenzschrift 45 Aufsatzsammlung 32 Dissertation u.a. Prüfungsschriften 29 Amtsdruckschrift 24 Case study 24 Fallstudie 24 Government document 24 Conference proceedings 21 Festschrift 11 Conference paper 9 Konferenzbeitrag 9 Lehrbuch 9 Collection of articles written by one author 8 Gesetz 8 Law 8 Sammlung 8 Textbook 7 Article 6 Handbook 6 Handbuch 6 Bibliografie 5 Forschungsbericht 5 Mehrbändiges Werk 5 Multi-volume publication 5 Quelle 5 Elektronischer Datenträger 3
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Language
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English 1,802 German 670 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 60 Davies, Ronald B. 35 Becker, Johannes 34 Nielsen, Søren Bo 27 Schindler, Dirk 26 Raimondos-Møller, Pascalis 24 Oestreicher, Andreas 22 Pfeiffer, Thomas 21 Gresik, Thomas A. 18 Martini, Jan Thomas 18 Baumhoff, Hubertus 17 Eden, Lorraine 17 Spengel, Christoph 17 Bradford, David F. 16 Göx, Robert F. 16 Liu, Li 15 Sansing, Richard C. 15 Simons, Dirk 15 Bartelsman, Eric J. 14 Martin, Julien 14 Toubal, Farid 14 Beetsma, Roel 13 Frese, Erich 13 Parenti, Mathieu 13 Jakobs, Gitte 12 Kimpel, Gerrit 12 Langenmayr, Dominika 12 Ossadnik, Wolfgang 12 Riedel, Nadine 12 Weichenrieder, Alfons J. 12 Brem, Markus 11 Chugan, Pawan K. 11 Chwolka, Anne 11 Jost, Sven P. 11 Petruzzi, Raffaele 11 Schiller, Ulf 11 Schreiber, Rolf 11 Wilmanns, Jobst 11 Cools, Martine 10 Greil, Stefan 10
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Institution
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OECD 31 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 12 CESifo 9 National Bureau of Economic Research 9 Springer Fachmedien Wiesbaden 8 Internationale Vereinigung für Steuerrecht 7 Organisation for Economic Co-operation and Development 6 Saïd Business School, Oxford University 5 School of Economics, University College Dublin 5 Europäische Kommission 4 NWB Verlag 4 Stiftung Familienunternehmen 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 Shaker Verlag 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 Deutschland / Bundeswehr / Universität Hamburg 2 Fachbereich Sozial- und Wirtschaftswissenschaften, Paris-Lodron Universität Salzburg 2 HAL 2 Haufe-Lexware GmbH & Co. KG 2 IDW-Verlag 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 Organisation for Economic Co-Operation and Development 2 Peter Lang GmbH 2 Springer-Verlag GmbH 2 Tagung Praxis des Internationalen Steuerrechts <1997, Frankfurt, Main> 2 UNCTAD 2
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Published in...
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International transfer pricing journal 47 CESifo working papers 36 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 26 SpringerLink / Bücher 22 CESifo Working Paper Series 20 Handbuch Verrechnungspreise 20 CESifo Working Paper 18 Europäische Hochschulschriften / 5 18 World tax journal : WTJ 17 Transfer pricing manual 16 Hefte zur internationalen Besteuerung 15 Series on international taxation 14 Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF 13 Betriebswirtschaftliche Forschung und Praxis : BFuP 11 Der Betrieb 11 National tax journal 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 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 10 Journal of business economics : JBE 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 Gabler Edition Wissenschaft 9 International tax and public finance 9 Journal of international accounting auditing & taxation 9 Springer eBook Collection 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 Journal of international economics 8 Journal of public economics 8 NBER working paper series 8 Steuer, Wirtschaft und Recht : SWR 8 Cahiers de droit fiscal international 7 DUV / Wirtschaftswissenschaft 7
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Source
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ECONIS (ZBW) 2,333 RePEc 159 USB Cologne (EcoSocSci) 91 EconStor 64 BASE 14 ArchiDok 4
Showing 1 - 50 of 2,665
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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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The concept of associated persons as a key and potentially problematic aspect in transfer pricing
Brychta, Karel; 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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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 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...
Persistent link: https://ebtypo.dmz1.zbw/10013370295
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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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A macroeconomic perspective on taxing multinational enterprises
Dyrda, Sebastian; Hong, Guangbin; Steinberg, Joseph B. - 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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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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Profit shifting and equilibrium principles of international taxation
François, Manon - 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
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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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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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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A study of cross-border profit shifting channels
Tran, Alfred V.; Xu, Wanmeng - 2021
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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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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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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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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 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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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 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 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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Transfer pricing of innovation considering matches between innovation and technology in firms
Liu, Huihong; Baležentis, Tomas; Štreimikienė, Dalia; … - 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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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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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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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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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...
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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...
Persistent link: https://ebtypo.dmz1.zbw/10014345991
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Non-linearities in international prices
Yi, In-gu; Park, Sang Soo; Zachariadis, Marios - In: The Canadian journal of economics : the journal of the … 56 (2023) 3, pp. 1032-1062
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Arm's length principle vs. formulary apportionment in beps action 13 : stakeholders' perspectives
Akhand, Zakir; Mawani, Amin - In: Accounting in Europe 20 (2023) 2, pp. 225-243
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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
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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...
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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
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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
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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...
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Transferpricing decision : manufacturing companies with special transaction on the Indonesian stock exchange
Widiasmara, Amy; Purwaningsih, Ika - In: Studies and scientific researches / Economics edition / … 32 (2020), pp. 102-117
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Transfer pricing policy for developing countries : an incentive compatible approach
Bhatia, Devika; Bansal, Sangeeta - 2020
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Tax policy and the COVID-19 crisis
Collier, Richard S.; Pirlot, Alice; Vella, John - 2020
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Allocating multinational income generated by intangible assets : an industry perspective
Sansing, Richard C. - 2020
This study develops a model in which a multinational firm creates a brand that generates income in multiple countries. Many firms attempt to develop a brand, but only one firm succeeds. The firm that creates the brand earns positive residual profits. The industry as a whole does not, as the...
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Patent concentration, asymmetric information, and tax-motivated income shifting
Amberger, Harald; Osswald, Benjamin - 2020
We study the relation between patent concentration and tax-motivated income shifting. Using affiliate-level data for European multinational corporations (MNCs) and employing the relative share of patents held by an MNC as a measure for patent concentration, we predict and find that tax-motivated...
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Taxing the transfer of intellectual property : reporting, auditing, and revaluation
Sansing, Richard C. - 2020
This study creates and analyzes a model in which the income from intellectual property (IP) owned by a domestic parent and foreign subsidiary must be shared between the domestic and foreign countries for tax purposes. The model focuses on the effects of the commensurate with income standard,...
Persistent link: https://ebtypo.dmz1.zbw/10012501421
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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...
Persistent link: https://ebtypo.dmz1.zbw/10013390241
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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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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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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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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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Challenges in transfer pricing : a concept of safe harbours for financial transactions
Ištok, Michal; Solilova, Veronika; Brychta, Karel - In: Financial internet quarterly 18 (2022) 4, pp. 23-34
The OECD project against BEPS has brought and initiated many changes - among others, in the OECD Transfer Pricing Guidelines. To react and respond to changes in the current business environment, a new chapter for transfer pricing in financial transactions has also been introduced (namely chapter...
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