According to the dealing at arm’s length principle, the price of goods transferred or services within MNE groups should be determined by the market forces. The requirement for this, is that the market prices for such goods or services are known or can be determined. However, market prices are...

Die vorliegende Arbeit erforscht Informationsvorteile durch aktuelle Rechnungslegungsregulierung für gelistete Unternehmen anhand dreier Studien. Aus einer breiteren Marktperspektive leistet die Arbeit einen Beitrag zur Erforschung von Informationsvorteilen aus der Einführung eines...

The objective of this paper is to look into the probability that, given the choice, corporate groups would opt for taxation on a consolidated basis. Consolidation would allow them to offset losses crossborder but remove the opportunity to exploit international tax-rate differentials between...