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The origins
Jessup, Philip C.; Deák, Francis - 1935
Persistent link: https://www.econbiz.de/10000406062
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Tariff elimination versus tax avoidance : free trade agreements and transfer pricing
Mukunoki, Hiroshi; Okoshi, Hirofumi - 2019
Persistent link: https://www.econbiz.de/10012134909
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Rules of origin and strategic choice of compliance
Takauchi, Kazuhiro - In: Journal of industry, competition and trade 14 (2014) 2, pp. 287-302
Persistent link: https://www.econbiz.de/10010439817
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Cross-border or online : tax competition with mobile consumers under destination and origin principle
Birg, Laura - 2019 - Revised Version March 2019
This paper studies the effect of an online retailer on spatial tax competition with mobile consumers. Under non-cooperative Leviathan governments, tax treatment of online purchases according to the destination principle mitigates tax competition; tax treatment of online purchases of online...
Persistent link: https://www.econbiz.de/10011986011
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Rules of origin and uncertain compliance cost
Mizuno, Tomomichi; Takauchi, Kazuhiro - In: Asia-Pacific journal of accounting & economics : APJAE 25 (2018) 5, pp. 515-532
Persistent link: https://www.econbiz.de/10011986688
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The case for dropping preferential rules of origin
Mavroidis, Petros C.; Vermulst, Edwin A. - In: Journal of world trade : law, economic policy, public policy 52 (2018) 1, pp. 1-13
Persistent link: https://www.econbiz.de/10012007362
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Optimal rules of origin with asymmetric compliance costs under international duopoly
Jinji, Naoto; Mizoguchi, Yoshihiro - In: Journal of industry, competition and trade 16 (2016) 1, pp. 1-24
Persistent link: https://www.econbiz.de/10011722296
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Rules of origin, trade, and customs
Brenton, Paul; Imagawa, Hiroshi - In: Customs modernization handbook, (pp. 183-213). 2005
Persistent link: https://www.econbiz.de/10002633542
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Country-of-Origin Effekt und Länderimage Osteuropas
Kuzmany, Katrin - 2008
Persistent link: https://www.econbiz.de/10003799640
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Further considerations on the relevance of country-of-origin research : comment
Usunier, Jean-Claude; Cestre, Ghislaine - In: European management review : the journal of the … 5 (2008) 4, pp. 271-274
Persistent link: https://www.econbiz.de/10003804458