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~isPartOf:"TTPI - working paper"
~subject:"Auslandsinvestition"
~subject:"Internationales Steuerrecht"
~subject:"global formulary apportionment"
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the arm's length principle
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arm's length risk allocation in an integrated global business
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base erosion and profit shifting (BEPS)
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debt financing
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determining arm's length comparability
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independent parties dealing at arm's length with each other
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penalties
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profit shifting
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propensity score matching
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reasonable expectation standard for arm's length comparability
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the burden of proof in transfer pricing cases
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the formulation of the arm's length hypothetical
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transfer pricing
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National Bureau of Economic Research Conference Report
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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]
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The role of economic analysis in resolving uncertainties in the source concept and the arm's length principle
Killaly, Jim
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2023
Persistent link: https://www.econbiz.de/10014433483
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A study of cross-border profit shifting channels
Tran, Alfred V.
;
Xu, Wanmeng
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2021
Persistent link: https://www.econbiz.de/10012666720
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3
The Glencore Case: transfer pricing and the world of possibilities
Killaly, Jim
-
2020
Persistent link: https://www.econbiz.de/10012622290
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