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Transfer pricing of intrafirm sales as a profit shifting channel : evidence from German firm data
Overesch, Michael (contributor) - 2006
This paper investigates whether transfer pricing of intrafirm sales within multinationals represents an important channel of company tax planning. A simple theoretical model, considering profit shifting activities of a multinational company, is used to obtain empirical implications. The...
Persistent link: https://www.econbiz.de/10003401051
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Konzernsteuerquote und Investitionsverhalten
Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2005
Persistent link: https://www.econbiz.de/10002821919
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Der Einfluß der Gestaltung der Kosten- und Ergebnisrechnung auf den Unternehmenserfolg
Latzko, Frank - 2000
Persistent link: https://www.econbiz.de/10001472753
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Transfer Pricing of Intrafirm Sales as a Profit Shifting Channel - Evidence from German Firm Data
Overesch, Michael - 2012
This paper investigates whether transfer pricing of intrafirm sales within multinationals represents an important channel of company tax planning. A simple theoretical model, considering profit shifting activities of a multinational company, is used to obtain empirical implications. The...
Persistent link: https://www.econbiz.de/10012713135
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Innovationen und Rechnungswesen
Littkemann, Jörn - 1997
Persistent link: https://www.econbiz.de/10013429553
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Börsliche Desinvestitionen mittels Equity Carve-Out, Spin-off und Tracking Stock
Glatzel, Christoph - 2003 - 1. Aufl
Persistent link: https://www.econbiz.de/10001757339
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Internal capital markets, bank borrowing, and investment : evidence from German corporate groups
Reimund, Carsten - 2002
Persistent link: https://www.econbiz.de/10001675011
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Kontrolle von Beteiligungen als Aufgabe des Controllings : Bestandsaufnahme, Determinanten, Erfolgsauswirkungen
Eckey, Markus - 2006 - 1. Aufl.
Persistent link: https://www.econbiz.de/10002749848
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Unternehmenswertsteigerung durch strategische Desinvestitionen : eine Ereignisstudie am deutschen Kapitalmarkt
Bartsch, Daniel - 2005 - 1. Auflage
Persistent link: https://www.econbiz.de/10002678246