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International taxation rules for multi- national enterprises (MNEs) prescribe that international prices for goods and services between different subsidiaries – and therefore incomes of these subsidiaries - must be comparable to those set between independent international firms for the purpose...
Persistent link: https://www.econbiz.de/10008472292
Cet article est organisé de la façon suivante: dans un premier temps nous montrons que la référence à la notion de sélection de groupe n’est pas incohérente avec les autres éléments de la pensée hayékienne. Nous développons ensuite l’idée que les travaux récents en matière...
Persistent link: https://www.econbiz.de/10004972531
This paper has two aims. First, it studies the way the Austrian theory of institutions evolved from the main works of Menger. Second, and most significantly, it tries to justify the idea that the economic analysis of institutions was inspired more or less explicitly by Menger’s thesis but more...
Persistent link: https://www.econbiz.de/10005577367