Globalization, multinationals, and tax base allocation : advance pricing agreements as shifts in international taxation?
Year of publication: |
2007
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Authors: | Brem, Markus ; Tucha, Thomas |
Published in: |
International taxation handbook : policy, practice, standards, and regulation. - Amsterdam [u.a.] : Elsevier, ISBN 0-7506-8371-6. - 2007, p. 111-146
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Subject: | Multinationales Unternehmen | Transnational corporation | Verrechnungspreis | Transfer pricing | Internationales Steuerrecht | International tax law | Welt | World | Besteuerungsverfahren | Taxation procedure | Globalisierung | Globalization | Theorie | Theory |
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