Advance pricing agreements (APAs) are the most effective tool for undertakings to reduce the uncertainty regarding the fiscal liability arising out of transactions regulated by transfer pricing. Multinationals rely on APAs to gain confidence in complicated operations and attain better...

This paper focuses on assessing the impact of different policy measures, in particular different vehicle taxation schemes, on the composition of the fleet of newly registered cars in Norway and Germany. For this purpose, a fleet turnover model was extended by an economic model for predicting...

The objective is to forecast the impact of potential Brexit scenarios on the export volume of passenger cars from Germany to the UK. Based on Germany's total export volume of passenger cars, a double-logarithmic gravity model is specified and estimated using Ordinary Least Squares (OLS)...