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Transfer pricing as a vehicle in corporate tax avoidance

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The effect of transfer pricing and tax haven on cross-border acquisition

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Corporate governance, foreign operations and transfer pricing practice : the case of Indonesian manufacturing companies

Pratama, Arie - In: International journal of business and globalisation : IJBG 24 (2020) 2, pp. 185-200

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Multinational tax avoidance and anti-avoidance enforcement : firm-level evidence from developing ASEAN countries

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Chapter 28 International taxation

Gordon, Roger H.; Hines, James R. - In: Handbook of public economics : volume 4, (pp. 1935-1995). 2002

The integration of world capital markets carries important implications for the design and impact of tax policies. This paper evaluates research findings on international taxation, drawing attention to connections and inconsistencies between theoretical and empirical observations. Diamond and...

Persistent link: https://www.econbiz.de/10014024861