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International transfer pricing and tax avoidance : evidence from linked trade-tax statistics in the United Kingdom
Liu, Li; Schmidt-Eisenlohr, Tim; Guo, Dongxian - In: The review of economics and statistics 102 (2020) 4, pp. 766-778
Persistent link: https://www.econbiz.de/10012543352
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An international comparison of flow-through regimes : how does New Zealand's new regime rate?
Harris, Peter Andrew - In: Bulletin for international fiscal documentation : … 52 (1998) 3, pp. 102-121
Persistent link: https://www.econbiz.de/10001397268
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Confronting conflicts of qualification in tax treaty law : the principle of common interpretation and the new approach revisited
Pleil, Christoph; Schwibinger, Stefan - In: World tax journal : WTJ 10 (2018) 3, pp. 427-470
Persistent link: https://www.econbiz.de/10012102330
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Hybrid Entity Double Taxation : A Case Study on the Taxation of Trans-Tasman Limited Partnerships
Elliffe, Craig; Yin, Andrew - 2012
Hybrid entities give rise to international tax problems, and it must be acknowledged, opportunities. Why is this so? This is because, at the heart of the phenomenon, different countries tax systems treat hybrid entities in fundamentally different ways allocating income to different parties. The...
Persistent link: https://www.econbiz.de/10014171963
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Factors influencing the selection of methods and determination of transfer pricing in multinational companies : a case study of United Kingdom
Doğan, Zeki; Deran, Ali; Köksal, Ayşe Gül - In: International journal of economics and financial issues … 3 (2013) 3, pp. 734-742
Persistent link: https://www.econbiz.de/10010519397
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Pricing decisions. A practical guide to interdivisional transfer pricing policy
Young, Alexander - 1979
Persistent link: https://www.econbiz.de/10000558919
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Multinational transfer pricing. Canadian and British perspectives
Tang, Roger Y. W. - 1981
Persistent link: https://www.econbiz.de/10000559611
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Multinational transfer pricing : evidence in the United Kingdom
Hoi Ki Ho, Daniel - In: The International tax journal 34 (2008) 4, pp. 43-48
Persistent link: https://www.econbiz.de/10003759086
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English league transfer prices: is there a racial dimension? : a re-examination with new data
Medcalfe, Simon - In: Applied economics letters 15 (2008) 10/12, pp. 865-867
Persistent link: https://www.econbiz.de/10003785766