Multinationals' income shifting decisions, taxes and intra-company transfers: empirically testing market valuation
Year of publication: |
2010
|
---|---|
Authors: | Olibe, Kingsley O. ; Strawser, Robert H. ; Strawser, William R. |
Published in: |
International journal of accounting and finance. - Genève : Inderscience Enterprises, ISSN 1752-8224, ZDB-ID 2484196-1. - Vol. 2.2010/11, 1, p. 84-112
|
Subject: | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Verrechnungspreis | Transfer pricing | Steuerplanung | Tax planning | Eigenkapital | Equity capital | Marktwert | Market value | USA | United States | 1998-2002 |
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