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~isPartOf:"Journal of international accounting auditing & taxation"
~isPartOf:"Journal of public economics"
~subject:"Gewinnverlagerung"
~subject:"Transnational corporation"
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Search: subject_exact:"Schattenpreis des Betriebs"
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Gewinnverlagerung
Transnational corporation
Transfer pricing
17
Verrechnungspreis
17
Multinationales Unternehmen
11
Corporate taxation
8
Unternehmensbesteuerung
8
Theorie
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Theory
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USA
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United States
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Borkowski, Susan C.
4
Beuselinck, Christof
1
Chan, K. Hung
1
Chang, Ling-ling
1
Dasgupta, Sudipto
1
Elitzur, Ramy
1
Gaffney, Mary Anne
1
Gonnet, Sébastien
1
Gresik, Thomas A.
1
Hsiao, Fujen Daniel
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Köthenbürger, Marko
1
Lo, Agnes W. Y.
1
Mardan, Mohammed
1
Mintz, Jack M.
1
Mo, Phyllis L. L.
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Petutschnig, Matthias
1
Roques, Thibaut
1
Sengupta, Kunal
1
Steens, Bert
1
Stimmelmayr, Michael
1
Tsai, Yann-ching
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Journal of international accounting auditing & taxation
Journal of public economics
CESifo working papers
25
International transfer pricing journal
19
Working paper
19
CESifo Working Paper Series
11
SpringerLink / Bücher
10
International tax and public finance
8
National tax journal
8
WU international taxation research paper series : research papers
8
Discussion paper / Department of Business and Management Science
7
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
7
Hefte zur internationalen Besteuerung
7
Journal of management accounting research : JMAR
7
Tuck School of Business working paper / Tuck School of Business at Dartmouth
7
Working paper series
7
Europäische Hochschulschriften / 5
6
Steuer, Wirtschaft und Recht : SWR
6
The accounting review : a publication of the American Accounting Association
6
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
5
Der Betrieb
5
European financial and accounting journal : EFAJ
5
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]
5
Journal of international business studies : JIBS ; an official journal of the Academy of International Business
5
Journal of international economics
5
RIETI discussion paper
5
Taxing international business : emerging trends in APEC and OECD economies ; [papers presented at a joint APEC-OECD Symposium on International Business Taxation which took place on 30 October - 1 November 1996, hosted by the Australian Treasury and the Australian Taxation Office]
5
The Canadian journal of economics
5
ZEW discussion papers
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BestMasters
4
Betriebswirtschaftliche Forschung und Praxis : BFuP
4
Cahiers de droit fiscal international
4
Cogent business & management
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Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
4
Discussion paper
4
Discussion paper / Norwegian School of Economics and Business Administration, Department of Economics
4
European journal of operational research : EJOR
4
Forum der internationalen Besteuerung
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International journal of production economics
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ECONIS (ZBW)
11
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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
Profit shifting and investment effects : the implications of zero-taxable profits
Köthenbürger, Marko
;
Mardan, Mohammed
;
Stimmelmayr, …
- In:
Journal of public economics
173
(
2019
),
pp. 96-112
Persistent link: https://www.econbiz.de/10012160518
Saved in:
3
Allowing firms to choose between separate accounting and formula apportionment taxation
Gresik, Thomas A.
- In:
Journal of public economics
138
(
2016
),
pp. 32-42
Persistent link: https://www.econbiz.de/10011654406
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
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
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:
9
Factors motivating transfer pricing choices of Japanese and United States transnational corporations
Borkowski, Susan C.
- In:
Journal of international accounting auditing & taxation
6
(
1997
)
1
,
pp. 25-47
Persistent link: https://www.econbiz.de/10001221964
Saved in:
10
Transfer pricing rules and corporate tax competition
Elitzur, Ramy
- In:
Journal of public economics
60
(
1996
)
3
,
pp. 401-422
Persistent link: https://www.econbiz.de/10001334296
Saved in:
1
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