Classification of transfer pricing systems across countries
Year of publication: |
2020
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Authors: | Rathke, Alex Augusto Timm ; Rezende, Amaury J. ; Watrin, Christoph |
Published in: |
International economics : a journal published by CEPII (Center for research and expertise on the world economy). - [Amsterdam] : Elsevier, ISSN 1240-8093, ZDB-ID 1232628-8. - Vol. 164.2020, p. 151-167
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Subject: | Profit shifting | Transfer pricing systems | BEPS | OECD | Global tax reset | OECD-Staaten | OECD countries | Verrechnungspreis | Transfer pricing | Multinationales Unternehmen | Transnational corporation | Welt | World | Gewinnverlagerung | Income shifting | Internationales Steuerrecht | International tax law |
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