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The effect of financial constraints on income shifting by U.S. multinationals
Dyreng, Scott D.; Markle, Kevin S. - In: The accounting review : a publication of the American … 91 (2016) 6, pp. 1601-1627
Persistent link: https://www.econbiz.de/10011621127
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Estimates of undervalued import of EU Countries and the U.S. from the Democratic Republic of Congo during 2000-2010
Cathey, Jack M.; Hong, Keejae; Pak, Simon J. - In: The International trade journal 32 (2018) 1/5, pp. 116-128
Persistent link: https://www.econbiz.de/10011976648
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International division of the income tax base of multinational enterprise
Harley, Geoffrey John - 1981
Persistent link: https://www.econbiz.de/10000544591
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Income shifting incentives and tax haven utilization : evidence from multinational U.S. firms
Richardson, Grant; Taylor, Grantley - In: The international journal of accounting : TIJA 50 (2015) 4, pp. 458-485
Persistent link: https://www.econbiz.de/10011419348
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The biggest loophole in the free-market system
Baker, Raymond W. - In: The Washington quarterly 22 (1999) 4, pp. 29-46
Persistent link: https://www.econbiz.de/10001434044
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A comparison of gross profit margins between foreign-controlled domestic corporations and comparable US-controlled domestic corporations
Crain, Terry L. - In: Journal of international accounting auditing & taxation 3 (1994) 1, pp. 85-101
Persistent link: https://www.econbiz.de/10001173160
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Factors motivating transfer pricing choices of Japanese and United States transnational corporations
Borkowski, Susan C. - In: Journal of international accounting auditing & taxation 6 (1997) 1, pp. 25-47
Persistent link: https://www.econbiz.de/10001221964
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Are multinational sales to affiliates in high tax countries overpriced? : A simple illustration
Rajan, Ramkishen S. - In: Economia internazionale 53 (2000) 4, pp. 551-557
Persistent link: https://www.econbiz.de/10001563195
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Are multinational sales to affiliates in high tax countries overpriced? : A simple illustration
Rajan, Ramkishen S. (contributor) - 2000 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10001591382
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The new transfer pricing and penalty regulations : increased compliance, increased burdens, and the search for a safe harbor
Connolly, Charles F. - In: Journal of international business law 16 (1995) 2, pp. 339-372
Persistent link: https://www.econbiz.de/10001182405