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The Theory of the Firm, the Theory of Competition and the Transnational Corporation
Kapler, Janis - Economics Department, University of Massachusetts-Boston
’s intention was to present a theory of the firm abstracted from its competitive environment. The application of this approach to a … theory of the TNC is flawed because it cannot explain the TNC without reference to competitive conditions. This leaves us … firms transform their environments. For international firms, this has global consequences. Most recently, theory has begun …
Persistent link: https://www.econbiz.de/10005800074
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Internal and external factors on firms? transfer pricing decisions: Insights from organization studies
Li, Dan; Ferreira, Manuel Portugal - Departamento de Gestão e Economia, Instituto … - 2007
multidivisional firms drawing insights from various organizational theories - primarily institutional theory, transaction cost …
Persistent link: https://www.econbiz.de/10005075756
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Internal and External Factors on Firms’ Transfer Pricing Decisions: Insights from Organization Studies
Li, Dan; Ferreira, Manuel Portugal - In: Notas Económicas (2008) 27, pp. 23-38
multidivisional firms drawing insights from various organizational theories – primarily institutional theory, transaction cost …
Persistent link: https://www.econbiz.de/10005696516
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The pros and cons of formulary apportionment : roundtable discussion on the European Commission's study on company taxation
Sunley, Emil - In: CESifo Forum 3 (2002) 1, pp. 36-37
Persistent link: https://www.econbiz.de/10005013164
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Formulary apportionment and the future of company taxation in the European Union : company taxation and the internal market
Weiner, Joann - In: CESifo Forum 3 (2002) 1, pp. 10-20
Persistent link: https://www.econbiz.de/10004998610
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Multinational companies and wage inequality in the host country: the case of Ireland.
Figini, Paolo; Görg, Holger - Kiel Institute for the World Economy - 1999
Persistent link: https://www.econbiz.de/10008520116
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Transfer pricing under an origin based VAT system
Genser, Bernd; Schulze, Günther G. - Fachbereich Wirtschaftswissenschaften, Universität Konstanz - 1995
This paper analyzes transfer pricing incentives under a destination-based and an origin-based VAT system. While a switch to the origin-based VAT may moderate or reinforce the incentive for transfer pricing induced by income tax differentials, we show that in the case of the EU this switch tends...
Persistent link: https://www.econbiz.de/10010986309
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Implications of Value Creation and Capture in Global Value Chains - Lessons from 39 Grassroots Cases
Ali-Yrkkö, Jyrki; Rouvinen, Petri - Elinkeinoelämän Tutkimuslaitos (ETLA) - 2013
This report summarizes 39 detailed ETLA case studies of global value chains (GVCs). The findings suggest that the value added in global value chains is less tied to their tangible aspects than what conventional wisdom suggests. Intangible aspects of GVCs tend to be more important, but their poor...
Persistent link: https://www.econbiz.de/10010987097
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Transfer Pricing, the Arm's Length Standard and European Union Law
Schoen, Wolfgang - Max-Planck-Institut für Steuerrecht und öffentliche … - 2011
The European Court of Justice has confirmed the compatibility of transfer pricing adjustments under the arm's length standard in its "SGI" judgment. In this decision, the ECJ has stated that transfer pricing control is justified as a means to fight "artificial arrangements" while commercially...
Persistent link: https://www.econbiz.de/10010990340
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Transfer Pricing – Business Incentives, International Taxation and Corporate Law
Schoen, Wolfgang - Max-Planck-Institut für Steuerrecht und öffentliche … - 2011
Transfer pricing is relevant in three different contexts: From a managerial perspective, intra-firm transfer prices are employed to set incentives for sub-divisional managers to enhance efficient allocation of resources. From an international tax perspective, transfer pricing rules under the...
Persistent link: https://www.econbiz.de/10010990354