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Transfer pricing and tax havens : mending the revenue nets of developing and transition countries
McLure, Charles E. - In: The challenges of tax reform in a global economy, (pp. 77-135). 2006
Persistent link: https://www.econbiz.de/10003290166
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Exploring the transfer pricing conundrum
Emmanuel, Clive R. - In: Handbook of accounting and development, (pp. 270-287). 2012
Persistent link: https://www.econbiz.de/10009572330
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An overview of transfer pricing in extractive industries
Shay, Stephen E. - In: International taxation and the extractive industries, (pp. 42-78). 2017
Persistent link: https://www.econbiz.de/10011557648
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Transfer pricing : aligning the research agenda to organizational reality
Rossing, Christian Plesner; Rohde, Carsten - In: Journal of accounting & organizational change 10 (2014) 3, pp. 266-287
Persistent link: https://www.econbiz.de/10010434843
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Country-by-country reporting : länderbezogene Offenlegungspflichten für Unternehmen - ein Beitrag zur Stärkung der öffentlichen Finanzen in Entwicklungsländern
Obenland, Wolfgang - 2013 - 2., vollst. überarb. und aktualisierte Aufl
Persistent link: https://www.econbiz.de/10011298263
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Transfer pricing and direct foreign investment with expropriation risk
Choi, Yongjae; Esfahani, Hadi Salehi - In: The Korean economic review 20 (2004) 1, pp. 35-51
Persistent link: https://www.econbiz.de/10002187498
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An exposition of transfer pricing motives, strategies and their implementation in tax avoidance by MNEs in developing countries
Mpofu, Favourate Y. Sebele; Mashiri, Eukeria; Schwartz, … - In: Cogent business & management 8 (2021) 1, pp. 1-25
The abuse of transfer pricing by multinational enterprises (MNEs) is a topical issue the world over. Abusive transfer pricing results in the erosion of tax bases and profit shifting from countries with high tax rates to those with lower tax rates, thus enabling tax avoidance and evasion....
Persistent link: https://www.econbiz.de/10012642477
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Defenders of the status quo : making sense of the international discourse on transfer pricing methodologies
Brugger, Fritz; Engebretsen, Rebecca - In: Review of international political economy 29 (2022) 1, pp. 307-335
Persistent link: https://www.econbiz.de/10013170927
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Transfer pricing practices in multinational corporations and their effects on developing countries' tax revenue : a systematic literature review
Kalra, Akash; Munshi Naser Ibne Afzal - In: International trade, politics and development 7 (2023) 3, pp. 172-190
Purpose - For many global firms and corporate oligopolies, transfer pricing is essential. The transfer pricing literature as it is currently written is succinctly summarized in this study. The authors offer a thorough analysis of transfer pricing research in this study. This review sheds light...
Persistent link: https://www.econbiz.de/10014445068