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~isPartOf:"International tax and public finance"
~isPartOf:"Review of accounting studies"
~subject:"OECD countries"
~subject:"Theorie"
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OECD countries
Theorie
Transfer pricing
14
Verrechnungspreis
14
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12
Multinationales Unternehmen
11
Transnational corporation
11
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3
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Okoshi, Hirofumi
2
Pfeiffer, Thomas
2
Beer, Sebastian
1
Bradford, David F.
1
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1
Johnson, Edward
1
Johnson, Nicole Bastian
1
Kato, Hayato
1
Loeprick, Jan
1
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1
Matsui, Kenji
1
Mukunoki, Hiroshi
1
Osmundsen, Petter
1
Pethig, Rüdiger
1
Reineke, Rebecca Valeska
1
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1
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1
Sørgard, Lars
1
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1
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1
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1
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International tax and public finance
Review of accounting studies
CESifo working papers
24
Europäische Hochschulschriften / 5
10
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
9
Working paper
9
CESifo Working Paper Series
8
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
7
Discussion paper / Norwegian School of Economics and Business Administration, Department of Economics
7
Fundamentals of international transfer pricing in law and economics : [the Max Planck Institute for Tax Law and Public Finance held a ... conference in December 2010 on the fundamentals of transfer pricing in law and economics]
7
WU international taxation research paper series : research papers
7
Discussion paper / Department of Business and Management Science
6
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
6
Gabler Edition Wissenschaft
6
Hefte zur internationalen Besteuerung
6
Journal of international economics
6
Journal of public economics
6
Beiträge des Fachbereichs Wirtschaftswissenschaften der Universität Osnabrück
5
DUV / Wirtschaftswissenschaft
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5
RIETI discussion paper
5
SpringerLink / Bücher
5
The Canadian journal of economics
5
Beiträge zur betriebswirtschaftlichen Forschung
4
Discussion paper / Tinbergen Institute
4
European financial and accounting journal : EFAJ
4
Gabler-Edition Wissenschaft
4
International transfer pricing journal
4
Journal of public economic theory
4
NBER working paper series
4
National tax journal
4
Preprint / Fakultät für Wirtschaftswissenschaft der Otto-von-Guericke-Universität Magdeburg
4
Southern economic journal
4
Verrechnungspreise in Unternehmenskooperationen : Theorie, Strategie, Anwendung
4
Working paper series
4
Working paper series / Universität München, Center for Economic Studies
4
Besteuerung internationaler Unternehmen : Festschrift für Dieter Endres zum 60. Geburtstag
3
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ECONIS (ZBW)
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1
When do firms use one set of books in an international tax compliance game?
Reineke, Rebecca Valeska
;
Weiskirchner-Merten, Katrin
; …
- In:
Review of accounting studies
28
(
2023
)
3
,
pp. 1856-1885
Persistent link: https://www.econbiz.de/10014383880
Saved in:
2
Tariff elimination versus tax avoidance : free trade agreements and transfer pricing
Mukunoki, Hiroshi
;
Okoshi, Hirofumi
- In:
International tax and public finance
28
(
2021
)
5
,
pp. 1188-1210
Persistent link: https://www.econbiz.de/10012703904
Saved in:
3
Production location of multinational firms under transfer pricing : the impact of the arm's length principle
Kato, Hayato
;
Okoshi, Hirofumi
- In:
International tax and public finance
26
(
2019
)
4
,
pp. 835-871
Persistent link: https://www.econbiz.de/10012231263
Saved in:
4
Dual transfer pricing with internal and external trade
Johnson, Edward
;
Johnson, Nicole Bastian
;
Pfeiffer, Thomas
- In:
Review of accounting studies
21
(
2016
)
1
,
pp. 140-164
Persistent link: https://www.econbiz.de/10011448215
Saved in:
5
Profit shifting : drivers of transfer (mis)pricing and the potential of countermeasures
Beer, Sebastian
;
Loeprick, Jan
- In:
International tax and public finance
22
(
2015
)
3
,
pp. 426-451
Persistent link: https://www.econbiz.de/10011303688
Saved in:
6
The optimal focus of transfer prices : pre-tax profitability versus tax minimization
Martini, Jan T.
- In:
Review of accounting studies
20
(
2015
)
2
,
pp. 866-898
Persistent link: https://www.econbiz.de/10011283635
Saved in:
7
Auditing internal transfer prices in multinationals under monopolistic competition
Matsui, Kenji
- In:
International tax and public finance
19
(
2012
)
6
,
pp. 800-818
Persistent link: https://www.econbiz.de/10009697309
Saved in:
8
Cost-based transfer pricing
Pfeiffer, Thomas
;
Schiller, Ulf
;
Wagner, Joachim
- In:
Review of accounting studies
16
(
2011
)
2
,
pp. 219-246
Persistent link: https://www.econbiz.de/10009156816
Saved in:
9
Transfer pricing in vertically integrated industries
Gresik, Thomas A.
;
Osmundsen, Petter
- In:
International tax and public finance
15
(
2008
)
3
,
pp. 231-255
Persistent link: https://www.econbiz.de/10003722322
Saved in:
10
Profit tax competition and formula apportionment
Pethig, Rüdiger
;
Wagener, Andreas
- In:
International tax and public finance
14
(
2007
)
6
,
pp. 631-655
Persistent link: https://www.econbiz.de/10003559407
Saved in:
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