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Transfer pricing in emerging markets
Syromyatnikov, Denis; Dolgova, Mariya; Demin, Sergey - In: Montenegrin journal of economics 16 (2020) 2, pp. 203-218
Persistent link: https://www.econbiz.de/10012265500
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Tax havens and transfer pricing strategies : insights from emerging economies
Fonseca, Peter Vaz da; Jucá, Michele Nascimento; … - In: Thunderbird international business review 66 (2024) 3, pp. 301-320
Persistent link: https://www.econbiz.de/10014532176
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Location-specific advantages : modified application of the Arm's Length Principle in a knowledge-based economy
Peng, Xue - 2021
Persistent link: https://www.econbiz.de/10012698090
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Internationalization of research & development : new insights from emerging markets
Wolfram, Pierre - 2016
Persistent link: https://www.econbiz.de/10011567420
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Back to grass roots : the arm's length standard, comparability and transparency : some perspectives from the emerging world
Turina, Alessandro - In: World tax journal : WTJ 10 (2018) 2, pp. 295-348
Persistent link: https://www.econbiz.de/10012102012
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Transfer pricing developments around the world 2022
Lang, Michael (ed.); Petruzzi, Raffaele (ed.) - Global Transfer Pricing Conference <5., 2022, Online> - 2022
Transfer Pricing Developments Around the World 2022' presents the most recent developments around the world in the area of transfer pricing. Intensive work on transfer pricing, one of the most relevant and challenging topics in the international tax environment, continues to increase worldwide...
Persistent link: https://www.econbiz.de/10013494245
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International business, multinational enterprises and nationality of the company : a constructive review of literature
Reckendrees, Alfred; Gehlen, Boris; Marx, Christian - In: Business history 64 (2022) 9, pp. 1567-1599
Persistent link: https://www.econbiz.de/10013490675
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An international tax system for emerging economies, tax sparing, and development : it is all about source!
Barker, William B. - In: University of Pennsylvania journal of international law 29 (2007) 2, pp. 349-389
Persistent link: https://www.econbiz.de/10003653010
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Does tax aggressiveness lead to more earnings management : the case of Tunisian firms
Hassoun, Amira Ben; Hadrich, Manel - In: Copernican Journal of Finance & Accounting : CJF&A 12 (2023) 4, pp. 9-25
Persistent link: https://www.econbiz.de/10014632912