Inefficiencies of bilateral advanced pricing agreements (BAPA) in taxing multinational companies
Year of publication: |
2004
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Authors: | Tomohara, Akinori |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 57.2004, 4, p. 863-873
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Subject: | Doppelbesteuerung | Double taxation | Verrechnungspreis | Transfer pricing | Multinationales Unternehmen | Transnational corporation | Firmeninterner Handel | Intra-firm trade | Allokationseffizienz | Allocative efficiency | Theorie | Theory |
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