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Unternehmensteuerreform 2008 : Steuerwirkungsanalyse und Rechtsformwahl ; Analyse der Steuertarifänderungen und deren Auswirkungen auf die Rechtsformwahl
Diller, Markus; Wimmer, Kilian - In: Finanz-Betrieb : FB ; Zeitschrift für … 9 (2007) 10, pp. 573-579
Persistent link: https://www.econbiz.de/10003546519
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Steueroptimale Finanzierung einer personenbezogenen Kapitalgesellschaft
Haase, Klaus Dittmar; Diller, Markus - In: Der Betrieb 55 (2002) 5, pp. 229-230
Persistent link: https://www.econbiz.de/10001641235
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Is consistency the panacea? : inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior
Diller, Markus; Lorenz, Johannes; Schneider, Georg; … - 2021
This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We employ a game-theoretical model to analyze the...
Persistent link: https://www.econbiz.de/10012601643
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Is consistency the panacea? : inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior
Diller, Markus; Lorenz, Johannes; Schneider, Georg; … - 2021
This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We employ a game-theoretical model to analyze the...
Persistent link: https://www.econbiz.de/10012603894