Transfer pricing comparables : preferring a close neighbor over a far-away peer?
Bert Steens, Thibaut Roques, Sébastien Gonnet, Christof Beuselinck, Matthias Petutschnig
| Year of publication: |
2022
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|---|---|
| Authors: | Steens, Bert ; Roques, Thibaut ; Gonnet, Sébastien ; Beuselinck, Christof ; Petutschnig, Matthias |
| Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 47.2022, p. 1-18
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| Subject: | Comparables | Corporate tax | Country risk | Geographical proximity | Transfer pricing | Verrechnungspreis | Multinationales Unternehmen | Transnational corporation | Unternehmensbesteuerung | Corporate taxation | Vergleich | Comparison | Länderrisiko |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intaccaudtax.2022.100471 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013366827