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Transfer pricing regulation and tax competition
Choi, Jay Pil; Furusawa, Ytaiji; Ishikawa, Jota - 2020
Persistent link: https://www.econbiz.de/10014390583
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Tax havens and cross-border licensing
Choi, Jay Pil; Ishikawa, Jota; Okoshi, Hirofumi - 2019
Persistent link: https://www.econbiz.de/10012134942
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Tariff elimination versus tax avoidance : free trade agreements and transfer pricing
Mukunoki, Hiroshi; Okoshi, Hirofumi - 2019
Persistent link: https://www.econbiz.de/10012134909
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Negotiation for transfer prices under the arm's length principle
Okoshi, Hirofumi - 2024
Persistent link: https://www.econbiz.de/10014483505
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Wake not a sleeping lion : free trade agreements and decision rights in multinationals
Mukunoki, Hiroshi; Okoshi, Hirofumi - 2021
Persistent link: https://www.econbiz.de/10014382277
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A global minimum tax for large firms only : implications for tax competition
Haufler, Andreas; Kato, Hayato - 2024
Persistent link: https://www.econbiz.de/10014517798
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R&D investment and productivity : a comparative study of Japanese and Korean firms
Kim, Young Gak; Itō, Keiko - 2013
Persistent link: https://www.econbiz.de/10009745155
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Cross-border vertical integration and intra-firm trade : new evidence from Korean and Japanese firm-level data
Chun, Hyunbae; Hur, Jung; Kim, Young Gak; Kwon, Hyeog Ug - 2017
Persistent link: https://www.econbiz.de/10012132188
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Antidumping on tax-induced dumping
Mukunoki, Hiroshi; Okoshi, Hirofumi - 2022
Persistent link: https://www.econbiz.de/10014434309
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Innovation for tax avoidance : product differentiation and the arm's length principle
Okoshi, Hirofumi - 2021
Persistent link: https://www.econbiz.de/10014382487