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isPartOf:"Gabler Edition Wissenschaft"
~isPartOf:"Die Betriebswirtschaft : DBW"
~isPartOf:"European taxation : official journal of the Confédération Fiscale Européenne"
~isPartOf:"Europäische Hochschulschriften / 5"
~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
19
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Gabler Edition Wissenschaft
Die Betriebswirtschaft : DBW
European taxation : official journal of the Confédération Fiscale Européenne
Europäische Hochschulschriften / 5
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
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Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung
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9
Canadian tax journal
8
European journal of operational research : EJOR
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Journal of international economics
8
Journal of public economics
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European financial and accounting journal : EFAJ
7
Journal of management accounting research : JMAR
7
Betriebs-Berater : BB
6
International journal of production economics
6
Management accounting research
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Recht der internationalen Wirtschaft : RIW ; Betriebs-Berater international
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The Canadian journal of economics
6
The accounting review : a publication of the American Accounting Association
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Vision : journal of Indian taxation
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Cogent business & management
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Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
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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
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Omega : the international journal of management science
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Review of accounting studies
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Southern economic journal
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Contemporary accounting research : a journal of the Canadian Academic Accounting Association
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Journal of accounting & economics
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Journal of accounting education
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Journal of corporate treasury management : the official publication of the Finance and Treasury Association
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ECONIS (ZBW)
19
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1
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:
2
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:
3
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:
4
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:
5
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:
6
FIN 48, uncertainty and transfer pricing : (Im)Perfect together?
Borkowski, Susan C.
;
Gaffney, Mary Anne
- In:
Journal of international accounting auditing & taxation
21
(
2012
)
1
,
pp. 32-51
Persistent link: https://www.econbiz.de/10009538609
Saved in:
7
Transfer pricing practices of transnational corporations in PATA countries
Borkowski, Susan C.
- In:
Journal of international accounting auditing & taxation
19
(
2010
)
1
,
pp. 35-54
Persistent link: https://www.econbiz.de/10009272736
Saved in:
8
Internationale Gewinnverlagerungen : Bestandsaufnahme und Perspektiven
Schreiber, Ulrich
- In:
Die Betriebswirtschaft : DBW
69
(
2009
)
5
,
pp. 535-550
Persistent link: https://www.econbiz.de/10003881253
Saved in:
9
The history of PATA and its effect on advance pricing arrangements and mutual agreement procedures
Borkowski, Susan C.
- In:
Journal of international accounting auditing & taxation
17
(
2008
)
1
,
pp. 31-50
Persistent link: https://www.econbiz.de/10003717886
Saved in:
10
Verrechnungspreise und ihre formaltheoretische Analyse: zum state of the act : ist das Dilemma der pretialen Lenkung wirklich ein Dilemma?
Pfaff, Dieter
;
Pfeiffer, Thomas
- In:
Die Betriebswirtschaft : DBW
64
(
2004
)
3
,
pp. 296-319
Persistent link: https://www.econbiz.de/10002097166
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