Transfer pricing under global adoption of destination-based cash-flow taxation
Year of publication: |
2024
|
---|---|
Authors: | Gresik, Thomas A. ; Schjelderup, Guttorm |
Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 31.2024, 1, p. 243-261
|
Subject: | Destination-based cash-flow tax | Managerial delegation | Transfer pricing | Verrechnungspreis | Cash-Flow-Steuer | Cash-flow tax | Multinationales Unternehmen | Transnational corporation | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax |
Type of publication: | Article |
---|---|
Type of publication (narrower categories): | Konferenzbeitrag ; Conference paper ; Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.1007/s10797-023-09783-z [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
-
Tax induced transfer pricing under universal adoption of the destination-based cash-flow tax
Gresik, Thomas A., (2022)
-
Corporate profit tax, managerial delegation and multinational firm's transfer pricing
Wu, Di, (2024)
-
International tax planning under the destination-based cash flow tax
Auerbach, Alan J., (2017)
- More ...
-
Immobilizing Corporate Income Shifting: Should it be Safe to Strip in the Harbour?
Gresik, Thomas A., (2015)
-
Playing Easy or Playing Hard to Get: When and How to Attract FDI
Gresik, Thomas A., (2020)
-
Immobilizing corporate income shifting : should it be safe to strip in the harbor?
Gresik, Thomas A., (2015)
- More ...