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What are the drivers of tax complexity for multinational corporations? : evidence from 108 Countries
Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2017
All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising...
Persistent link: https://www.econbiz.de/10011747445
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What are the drivers of tax complexity for multinational corporations? : evidence from 108 countries
Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2017
All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising...
Persistent link: https://www.econbiz.de/10011740804
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International transfer pricing in Asia Pacific : perspectives on trade between Australia, New Zealand and China
Li, Jian; Paisey, Alan - 2005
Persistent link: https://www.econbiz.de/10002658875
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A comparative study of international transfer pricing practices in Australia, New Zealand and China
Li, Jian - In: The Asia Pacific journal of economics and business : APJEB 9 (2005) 2, pp. 22-36
Persistent link: https://www.econbiz.de/10003360042
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Transfer Pricing in China : Concepts, Controls, Practices, and Audit Assessment
Li, Jian; Paisey, Alan - 2019
This book offers up to date insights into the exciting world of China’s extensive economic activity through the … China and Chinese companies expanding to other countries. A review of the main industries in China also considers their … possible future uncertainties. China has joined other authorities in actively legislating and organizing a regime to implement …
Persistent link: https://www.econbiz.de/10012398445
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Transfer pricing in China : concepts, controls, practices, and audit assessment
Li, Jian; Paisey, Alan - 2019
Persistent link: https://www.econbiz.de/10012024799
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International Transfer Pricing in Asia Pacific : Perspectives on Trade between Australia, New Zealand and China
Li, Jian; Paisey, Alan - 2005
In the management of business activity by companies operating in more than one country, the complex array of issues and practices that characterize their movements of assets between constituent company units centres around what has become known as international transfer payments. This book,...
Persistent link: https://www.econbiz.de/10012054066
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Building your self : a sensemaking approach to expatriates' adjustment to ethical challenges
Guimarães-Costa, Nuno; Cunha, Miguel Pina e; Rego, Arménio - In: Journal of global mobility : the home of expatriate … 2 (2014) 1, pp. 53-84
Persistent link: https://www.econbiz.de/10010404159
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Religion-based decision making in Indian multinationals : a multi-faith study of ethical virtues and mindsets
Chan, Christopher; Ananthram, Subramaniam - In: Journal of business ethics : JOBE 156 (2019) 3, pp. 651-677
Persistent link: https://www.econbiz.de/10012029441
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Tax incentives and the location of FDI: evidence from a panel of German multinationals
Buettner, Thiess; Ruf, Martin - 2005
Using a firm-level dataset this paper investigates the impact of taxation on the decision of German multinationals to hold direct investments in other European countries or abroad. Controlling for firm-specific differences in the valuation of potential locations, the results confirm significant...
Persistent link: https://www.econbiz.de/10010295685