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Research regarding the issues of the arm's length principle mentioned by I.A.S. 24
Ignat, Ioana; Feleagă, Liliana - In: Economic research 32 (2019) 1,3, pp. 3040-3057
Persistent link: https://www.econbiz.de/10012587478
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Defenders of the status quo : making sense of the international discourse on transfer pricing methodologies
Brugger, Fritz; Engebretsen, Rebecca - In: Review of international political economy 29 (2022) 1, pp. 307-335
Persistent link: https://www.econbiz.de/10013170927
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Substance requirements in the international taxation of intangible capital : a double-edged sword?
Kartikeya Singh; Kallen, Cody; Mathur, Aparna - In: Public finance review : PFR 48 (2020) 2, pp. 139-177
Persistent link: https://www.econbiz.de/10012167057
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International tax planning under the destination-based cash flow tax
Auerbach, Alan J.; Devereux, Michael P.; Keen, Michael; … - In: National tax journal 70 (2017) 4, pp. 783-801
Persistent link: https://www.econbiz.de/10011833734
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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
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Japanese multinational corporations and corporate tax change
Jarallah, Shaif; Ben Ammar, Mouldi; Al-Kwifi, Osama Sam - In: Journal for global business advancement : JGBA 14 (2021) 6, pp. 732-749
Persistent link: https://www.econbiz.de/10013353165
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Tax revenue losses through cross-border loss offset : an insurmountable hurdle for formula apportionment?
Mardan, Mohammed; Stimmelmayr, Michael - In: European economic review : EER 102 (2018), pp. 188-210
Persistent link: https://www.econbiz.de/10011975579
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Benchmarking marketing intangibles : need for coordinated transfer pricing regimes
Radhakrishnan, Lakshana - In: Vision : journal of Indian taxation 3 (2016) 2, pp. 92-104
Persistent link: https://www.econbiz.de/10011833359
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Heads I win, tails you lose : asymmetric taxes, risk taking, and innovation
Albertus, James F.; Glover, Brent; Levine, Oliver - In: Journal of monetary economics 105 (2019), pp. 24-40
Persistent link: https://www.econbiz.de/10012266209
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International transfer pricing and tax avoidance : evidence from linked trade-tax statistics in the United Kingdom
Liu, Li; Schmidt-Eisenlohr, Tim; Guo, Dongxian - In: The review of economics and statistics 102 (2020) 4, pp. 766-778
Persistent link: https://www.econbiz.de/10012543352