Production location of multinational firms under transfer pricing : the impact of the arm's length principle
Year of publication: |
2019
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Authors: | Kato, Hayato ; Okoshi, Hirofumi |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 26.2019, 4, p. 835-871
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Subject: | Multinational enterprises (MNEs) | Transfer pricing | Production location choice | Intra-firm trade | Arm’s length principle (ALP) | Verrechnungspreis | Multinationales Unternehmen | Transnational corporation | Betriebliche Standortwahl | Firm location choice | Theorie | Theory |
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