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Measuring learning outcomes : a learner perspective in auditing education
Holm, Claus; Steenholdt, Niels - 2000
Persistent link: https://www.econbiz.de/10001614128
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Dynamic cost management : combining ABC, the theory of the firm and cubic splines
Nielsen, Steen; Høg, Esben - 2001
Persistent link: https://www.econbiz.de/10001634312
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The CCCTB option : an experimental study
Keser, Claudia; Kimpel, Gerrit; Oestreicher, Andreas - 2014
Persistent link: https://www.econbiz.de/10010358295
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The economics of advance pricing agreements
Becker, Johannes; Davies, Ronald B.; Jakobs, Gitte - 2014
Persistent link: https://www.econbiz.de/10010433274
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Profit shifting and equilibrium principles of international taxation
François, Manon - 2021
Persistent link: https://www.econbiz.de/10012548140
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The distorting arm's length principle
Devereux, Michael P.; Keuschnigg, Christian - 2009
Persistent link: https://www.econbiz.de/10003882794
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Do multinational firms invest more? : On the impact of internal debt financing and transfer pricing on capital accumulation
Simmler, Martin - 2015
Persistent link: https://www.econbiz.de/10011387993
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The strategic use of relationship banking
Yāfe, Yišay; Yosha, Oved - 1995
Persistent link: https://www.econbiz.de/10000925577
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Debt and transfer pricing: implications on business tax policy
Comincioli, Nicola; Panteghini, Paolo; Vergalli, Sergio - 2020
In this article we introduce model to describe the behavior of a multinational company (MNC) that operates transfer pricing and debt shifting, with the purpose of incrementing its value, intended as the sum of equity and debt. We compute, in a stochastic environment and under default risk, the...
Persistent link: https://www.econbiz.de/10012306718
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At a cost : the real effects of transfer pricing regulations
Mooij, Ruud A. de; Liu, Li - 2018
Persistent link: https://www.econbiz.de/10011942946