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Patent concentration, asymmetric information, and tax-motivated income shifting
Amberger, Harald; Osswald, Benjamin - 2020
We study the relation between patent concentration and tax-motivated income shifting. Using affiliate-level data for European multinational corporations (MNCs) and employing the relative share of patents held by an MNC as a measure for patent concentration, we predict and find that tax-motivated...
Persistent link: https://www.econbiz.de/10012302070
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The effects of joint cost allocation on intra-firm trade : a comparison of insulating and non-insulating approaches
Arya, Anil; Glover, Jonathan C.; Mittendorf, Brian - In: Journal of management accounting research : JMAR 29 (2017) 2, pp. 1-10
Persistent link: https://www.econbiz.de/10011924707
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Arm's-length transfer pricing and national welfare
Gresik, Thomas A. - 1999
Persistent link: https://www.econbiz.de/10001481984
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Optimal regulation of MNEs and government revenues
Dasgupta, Sudipto - In: Journal of public economics 58 (1995) 2, pp. 215-234
Persistent link: https://www.econbiz.de/10001187368
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Hedging von Währungsrisikopositionen : einzelwirtschaftliche Funktionen von Devisenterminkontrakten
Seethaler, Peter - 1999
Persistent link: https://www.econbiz.de/10001421063
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Optimal software reuse in incremental software development : a transfer pricing approach
Ceran, Yasin; Dawande, Milind; Liu, Dengpan; Mookerjee, … - In: Management science : journal of the Institute for … 60 (2014) 3, pp. 541-559
Persistent link: https://www.econbiz.de/10010347936
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Dynamische Koordinationsmechanismen für das Controlling : agencytheoretische Gestaltung von Berichts-, Budgetierungs- und Zielvorgabesystemen
Trauzettel, Volker - 1999
Mit Hilfe von Principal-Agent-Modellen werden Gestaltungsmöglichkeiten von Anreiz- und Vorgabesystemen als Instrumente des Controlling analysiert. Wenn ein Agent (z. B. Spartenleiter) mehr Informationen als der Principal (z. B. Unternehmensleitung) besitzt, muß eine derartige asymmetrische...
Persistent link: https://www.econbiz.de/10011401934
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An approach to implement the unique equilibrium in transfer pricing : a modified Ronen and McKinney's mechanism
Li, Shu-hsing - In: Advances in quantitative analysis of finance and … 3 (1995), pp. 113-129
Persistent link: https://www.econbiz.de/10001211152
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Collusion proof transfer payment schemes with multiple agents
Li, Shu-hsing; Balachandran, Kashi R. - In: Review of quantitative finance and accounting 15 (2000) 3, pp. 217-233
Persistent link: https://www.econbiz.de/10001537837