Profit shifting : drivers of transfer (mis)pricing and the potential of countermeasures
Year of publication: |
2015
|
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Authors: | Beer, Sebastian ; Loeprick, Jan |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 22.2015, 3, p. 426-451
|
Subject: | Verrechnungspreis | Transfer pricing | Gewinnverlagerung | Income shifting | Multinationales Unternehmen | Transnational corporation | Theorie | Theory | Welt | World |
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