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Income Distribution in Multinational Firms through Transfer Pricing
Vargas-Hernández, José G. - 2013
The objective of this paper is to analyze the procedures used by multinational enterprises to distribute the income generated by its foreign subsidiaries, and how they allocate the taxes paid on this income through the fiscal jurisdiction in which they operate, from the institution based view....
Persistent link: https://www.econbiz.de/10013090476
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Creating Value Through International Networking by Tax Administrations
Ashta, Arvind - 2006
Tax administrations are networking to create synergies. On the one hand, formal and informal network strategies are developed to increase their receipts at the expense of enterprise. On the other hand, governments also follow an industrial marketing approach of networking to add value to...
Persistent link: https://www.econbiz.de/10014055924
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OS ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) Concerning the Application of Transfer Pricing Rules to Transactions between Resident and N...
Pinto Nogueira, João Félix; Garcia Prats, Francisco … - 2020
This article is focused on the Court's decision in Hornbach-Baumarkt (Case C-382/16) (Hornbach) which is an important clarification of the conditional compatibility of arm's length-based domestic transfer pricing legislation with the freedom of establishment. Hornbach follows and confirms the...
Persistent link: https://www.econbiz.de/10014095435
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An International Framework Agreement on Scientific and Technological Innovation and Regulation
Abbott, Kenneth W. - 2013
This paper - written for an edited volume addressing how law and policy can keep pace with highly dynamic scientific and technological innovation - proposes an international framework to coordinate and facilitate national responses to innovations that may create significant risks or pose social,...
Persistent link: https://www.econbiz.de/10013095869
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EU: China and the Non-transparent Race for Inward FDI
Oxelheim, Lars; Ghauri, Pervez - 2008
FDI ends up in China, putting the cohesion of the EU at stake and triggering a regional race within China. …
Persistent link: https://www.econbiz.de/10010320032
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EU - China and the Non-Transparent Race for Inward FDI
Oxelheim, Lars - 2016
FDI ends up in China, putting the cohesion of the EU at stake and triggering a regional race within China …
Persistent link: https://www.econbiz.de/10012747370
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Chinese acquisitions abroad : are they different?
Fuest, Clemens; Hugger, Felix; Sultan, Samina; Xing, Jing - 2019
Made in China 2025 influence investment patterns of Chinese state-owned acquirers but not those of private investors …
Persistent link: https://www.econbiz.de/10011992349
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Redrawing the Map of Global Capital Flows : The Role of Cross-Border Financing and Tax Havens
Coppola, Antonio - 2020
nearly 600 billion dollars, while China's official net creditor position to the rest of the world is overstated by about 50 …
Persistent link: https://www.econbiz.de/10012843191
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Internationalizing Like China
Clayton, Christopher; Dos Santos, Amanda; Maggiori, Matteo - 2022
We empirically characterize how China is internationalizing the Renminbi by selectively opening up its domestic bond … market and propose a dynamic reputation model to understand China's internationalization strategy. While previously closed to … foreign investors, China has recently allowed major increases in foreign investment in its domestic bond market. China …
Persistent link: https://www.econbiz.de/10013295962
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Redrawing the Map of Global Capital Flows : The Role of Cross-Border Financing and Tax Havens
Coppola, Antonio; Maggiori, Matteo; Neiman, Brent; … - 2020
in Chinese firms by nearly 600 billion dollars, while China’s official net creditor position to the rest of the world is …
Persistent link: https://www.econbiz.de/10014351933