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isPartOf:"Gabler Edition Wissenschaft"
~isPartOf:"Die Betriebswirtschaft : DBW"
~isPartOf:"Europäische Hochschulschriften / 5"
~isPartOf:"International journal of production economics"
~isPartOf:"Journal of international accounting auditing & taxation"
~type_genre:"Article in journal"
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Search: subject_exact:"Arm's length principle"
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Transfer pricing
21
Verrechnungspreis
21
Multinationales Unternehmen
13
Transnational corporation
13
Corporate taxation
5
Theorie
5
Theory
5
USA
5
United States
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Lieferkette
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4
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Borkowski, Susan C.
4
Bachmann, Carmen
1
Baumann, Martin M.
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Chan, K. Hung
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Chang, Ling-ling
1
Crain, Terry L.
1
Frein, Y.
1
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1
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1
Gonnet, Sébastien
1
Graf, M.
1
Hammami, R.
1
Hsiao, Fujen Daniel
1
Kaiser, Daniel L. A.
1
Khan, Zafar U.
1
Kimms, Alf
1
Kopel, Michael
1
Lahmann, Alexander
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Lo, Agnes W. Y.
1
Löffler, Clemens
1
Matsui, Kenji
1
Mo, Phyllis L. L.
1
Neus, Werner
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Petutschnig, Matthias
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Pfaff, Dieter
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Pfeiffer, Thomas
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Ravenscroft, Sue
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Roques, Thibaut
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Rosenthal, Edward C.
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Schreiber, Ulrich
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Steens, Bert
1
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1
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1
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Gabler Edition Wissenschaft
Die Betriebswirtschaft : DBW
Europäische Hochschulschriften / 5
International journal of production economics
Journal of international accounting auditing & taxation
International transfer pricing journal
47
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
31
Intertax : international tax review
26
World tax journal : WTJ
18
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
13
Betriebswirtschaftliche Forschung und Praxis : BFuP
11
Der Betrieb
11
National tax journal
11
Journal of business economics : JBE
10
Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung
9
International tax and public finance
9
Canadian tax journal
8
European journal of operational research : EJOR
8
Journal of international economics
8
Journal of public economics
8
European financial and accounting journal : EFAJ
7
Journal of management accounting research : JMAR
7
Betriebs-Berater : BB
6
Management accounting research
6
Recht der internationalen Wirtschaft : RIW ; Betriebs-Berater international
6
The Canadian journal of economics
6
The accounting review : a publication of the American Accounting Association
6
Vision : journal of Indian taxation
6
Cogent business & management
5
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
5
Finance India : the quarterly journal of Indian Institute of Finance
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International business and economics research journal
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Journal of international business studies : JIBS ; an official journal of the Academy of International Business
5
Management science : journal of the Institute for Operations Research and the Management Sciences
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Omega : the international journal of management science
5
Review of accounting studies
5
Southern economic journal
5
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
4
European taxation : official journal of the Confédération Fiscale Européenne
4
Journal of accounting & economics
4
Journal of accounting education
4
Journal of corporate treasury management : the official publication of the Finance and Treasury Association
4
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ECONIS (ZBW)
21
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1
Tax differences and international location strategies
Kopel, Michael
;
Löffler, Clemens
- In:
International journal of production economics
256
(
2023
),
pp. 1-14
Persistent link: https://www.econbiz.de/10014302287
Saved in:
2
Transfer pricing comparables : preferring a close neighbor over a far-away peer?
Steens, Bert
;
Roques, Thibaut
;
Gonnet, Sébastien
; …
- In:
Journal of international accounting auditing & taxation
47
(
2022
),
pp. 1-18
Persistent link: https://www.econbiz.de/10013366827
Saved in:
3
Tax-motivated R&D offshoring : R&D tax incentives and transfer prices
Bachmann, Carmen
;
Baumann, Martin M.
;
Lahmann, Alexander
- In:
Die Betriebswirtschaft : DBW
76
(
2016
)
3
,
pp. 233-251
Persistent link: https://www.econbiz.de/10011639666
Saved in:
4
An empirical analysis of the changes in tax audit focus on international transfer pricing
Chan, K. Hung
;
Lo, Agnes W. Y.
;
Mo, Phyllis L. L.
- In:
Journal of international accounting auditing & taxation
24
(
2015
),
pp. 94-104
Persistent link: https://www.econbiz.de/10011284236
Saved in:
5
Determining intra-company transfer pricing for multinational corporations
Gao, Lu
;
Zhao, Xuan
- In:
International journal of production economics
168
(
2015
),
pp. 340-350
Persistent link: https://www.econbiz.de/10011385210
Saved in:
6
Redesign of global supply chains with integration of transfer pricing : mathematical modeling and managerial insights
Hammami, R.
;
Frein, Y.
- In:
International journal of production economics
158
(
2014
),
pp. 267-277
Persistent link: https://www.econbiz.de/10010437968
Saved in:
7
Transfer pricing and demand interdependence negotiated versus cost-based methods in the presence of multiple buying divisions
Kaiser, Daniel L. A.
- In:
Die Betriebswirtschaft : DBW
74
(
2014
)
6
,
pp. 371-389
Persistent link: https://www.econbiz.de/10010438267
Saved in:
8
Earnings, institutional investors, tax avoidance, and firm value : evidence from Taiwan
Chang, Ling-ling
;
Hsiao, Fujen Daniel
;
Tsai, Yann-ching
- In:
Journal of international accounting auditing & taxation
22
(
2013
)
2
,
pp. 98-108
Persistent link: https://www.econbiz.de/10010125765
Saved in:
9
Transfer price optimization for option-based airline alliance revenue management
Graf, M.
;
Kimms, Alf
- In:
International journal of production economics
145
(
2013
)
1
,
pp. 281-293
Persistent link: https://www.econbiz.de/10009785295
Saved in:
10
Cost-based transfer pricing under R&D risk aversion in an integrated supply chain
Matsui, Kenji
- In:
International journal of production economics
139
(
2012
)
1
,
pp. 69-79
Persistent link: https://www.econbiz.de/10009572698
Saved in:
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