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The conversion from US-GAAP to IFRS and transfer pricing : irreconcilable differences

Abdallah, Wagdy M. - In: The journal of accounting and management : JAM 6 (2016) 1, pp. 71-84

Reporting Standards (IFRS) pose multinational companies (MNCs); to investigate the transfer pricing of intangible assets with … switching to IFRS. Design/methodology/approach-The author addresses the conflicts between using the International Financial … IFRS and propose some remedies to the related problems. Findings- Transfer pricing systems of MNCs should be carefully …

Persistent link: https://www.econbiz.de/10011570835

Steuerliche Aspekte des Electronic Commerce : [Referate, die auf der Hamburger Veranstaltung "Steuerliche Aspekte des Electronic Commerce" am 11.5.1998 gehalten wurden]

Fischer, Lutz (ed.); Strunk, Günther (contributor) - 1998

Persistent link: https://www.econbiz.de/10000672622

Taxation of e-commerce : persistent problems and recent developments

Bach, Stefan; Hubbert, Markus; Müller, Walter - In: Vierteljahrshefte zur Wirtschaftsforschung 69 (2000) 4, pp. 657-678

E-commerce on the Internet will create new demands on taxation. In the field of income and business taxation there exists a large potential for profit-shifting into low-tax countries, especially concerning transfers of immaterial goods and transfer pricing. In the long run, this can lead to a...

Persistent link: https://www.econbiz.de/10010495324