Multinationality, tax havens, intangible assets, and transfer pricing aggressiveness : an empirical analysis
Year of publication: |
2015
|
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Authors: | Taylor, Grantley ; Richardson, Grant ; Lanis, Roman |
Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 14.2015, 1, p. 25-57
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Subject: | transfer pricing aggressiveness | multinationality | tax havens | intangible assets | Verrechnungspreis | Transfer pricing | Immaterielle Werte | Intangible assets | Steueroase | Tax haven | Multinationales Unternehmen | Transnational corporation | Immaterielle Güter | Intangible goods | Steuervermeidung | Tax avoidance | Internationales Steuerrecht | International tax law | Steuerplanung | Tax planning |
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