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Transfer pricing and sourcing strategies for multinational firms

Shunko, Masha; Debo, Laurens; Gavirneni, Srinagesh - In: Production and operations management : an international … 23 (2014) 12, pp. 2043-2057

Persistent link: https://www.econbiz.de/10010479108

Comparability adjustments : a literature review

Chroustovsky, Stefanie; Petutschnig, Matthias - 2018

This paper aims at providing a comprehensive overview of existing literature on the topic of comparability adjustments. Based on existing literature the most commonly used adjustments can be categorized in two broad categories: “accounting and financial risks adjustments” and...

Persistent link: https://www.econbiz.de/10011922837

Arm's length principle vs. formulary apportionment in beps action 13 : stakeholders' perspectives

Akhand, Zakir; Mawani, Amin - In: Accounting in Europe 20 (2023) 2, pp. 225-243

Persistent link: https://www.econbiz.de/10014320095

[Rezension] Vögele, Alexander ..., Handbuch der Verrechnungspreise : München, Beck, 1997

Fischer, Lutz - In: FinanzArchiv : European journal of public finance 55 (1998) 1, pp. 136-138

Persistent link: https://www.econbiz.de/10001402088

Lump sum license fee arrangements are the arm's length equivalent of cost sharing arrangements

Broecker, Thorsten - 1994

Persistent link: https://www.econbiz.de/10000903768

International transfer pricing

1993

Persistent link: https://www.econbiz.de/10000905223

Internationale Aspekte der Telekommunikationswirtschaft : Liberalisierung, internationale Tarifmechanismen und Wohlfahrtseffekte

Graack, Cornelius - 1996

Persistent link: https://www.econbiz.de/10000949827

Internationale Verrechnungspreise : Umsetzung des Arm's-Length-Prinzips durch den Fremdvergleich

Broecker, Thorsten - In: Internationale Grundsätze für Rechnungslegung und …, (pp. 111-130). 2001

Persistent link: https://www.econbiz.de/10001589359

Lump sum license fee arrangements are the arm's length equivalent of cost sharing arrangements

Broecker, Thorsten - 1994

Persistent link: https://www.econbiz.de/10000884539

Dominant positions of market power of transnational corporations : use of the transfer pricing mechanism

UNCTAD - 1978

Persistent link: https://www.econbiz.de/10000425938

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