Transfer pricing as a vehicle in corporate tax avoidance
Year of publication: |
January/February 2017
|
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Authors: | Barker, Joel ; Asare, Kwadwo ; Brickman, Sharon |
Published in: |
The journal of applied business research. - Littleton, Colo. : CIBER Research Inst., ISSN 0892-7626, ZDB-ID 1107555-7. - Vol. 33.2017, 1, p. 9-15
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Subject: | Transfer Pricing | Tax avoidance | Inversion | Tax Evasion | Arm’s Length Principle | R & D for Intangible Assets | Cost Sharing Agreements | Double Irish | Profit Shifting | Verrechnungspreis | Transfer pricing | Steuervermeidung | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Immaterielle Werte | Intangible assets | Unternehmensbesteuerung | Corporate taxation | Irland | Ireland | Theorie | Theory |
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