Tax-motivated R&D offshoring : R&D tax incentives and transfer prices
Alternative title: | Steuermotivierte grenzüberschreitende Auslagerung von F&E : steuerliche Forschungsförderung und Verrechnungspreise |
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Year of publication: |
Mai/Juni 2016
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Authors: | Bachmann, Carmen ; Baumann, Martin M. ; Lahmann, Alexander |
Published in: |
Die Betriebswirtschaft : DBW. - Stuttgart : Schäffer-Poeschel, ISSN 0342-7064, ZDB-ID 213053-1. - Vol. 76.2016, 3, p. 233-251
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Subject: | R&D offshoring | pharmaceutical offshoring | patent box | R&D tax incentives | transfer price | Verrechnungspreis | Transfer pricing | Auslandsverlagerung | Offshoring | Steuervergünstigung | Tax incentive | Multinationales Unternehmen | Transnational corporation | Steueroase | Tax haven | Patent |
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