Managerial autonomy and tax compliance : an empirical study on international transfer pricing
Year of publication: |
2006
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Authors: | Chan, K. Hung ; Lo, Agnes W. Y. ; Mo, Phyllis Lai Lan |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 28.2006, 2, p. 1-22
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Subject: | Verrechnungspreis | Transfer pricing | Steuermoral | Tax compliance | Gewinnverlagerung | Income shifting | China | 2002-2003 |
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