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Should U.S. and global regulators take a bigger tax bite out of technology companies? : a case on Apple's international tax minimization and reporting strategies
Holtzblatt, Mark A.; Geekie, John; Tschakert, Norbert - In: Issues in accounting education 31 (2016) 1, pp. 133-148
Persistent link: https://www.econbiz.de/10011490368
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Handbuch der Verrechnungspreise : Betriebswirtschaft, Steuerrecht, OECD- und US-Verrechnungspreisrichtlinien
Vögele, Alexander (ed.); Borstell, Thomas (agent) - 1997
Persistent link: https://www.econbiz.de/10000623798
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Handbuch der Verrechnungspreise : Betriebswirtschaft, Steuerrecht, OECD- und US-Verrechnungspreisrichtlinien
Vögele, Alexander (ed.); Borstell, Thomas (contributor) - 2004 - 2., vollst. neubearb. Aufl.
Persistent link: https://www.econbiz.de/10001709603
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Konzernverrechnungspreise für multinationale Unternehmen : Paradigmenwechsel bei der steuerlichen Einkünfteabgrenzung
Andresen, Ulf - 1999
Persistent link: https://www.econbiz.de/10001381952
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Transfer pricing rules for transactions involving low-tax countries : United States
Wright, Deloris R. - In: International transfer pricing journal 15 (2008) 1, pp. 50-55
Persistent link: https://www.econbiz.de/10003680157
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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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Economic effects of regional tax havens
Desai, Mihir A.; Foley, C. Fritz; Hines, James R. - 2004
Persistent link: https://www.econbiz.de/10002346366
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Economic effects of regional tax havens
Desai, Mihir A. (contributor); Foley, C. Fritz (contributor) - 2004
Persistent link: https://www.econbiz.de/10003084352
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Multinationals' sales and profit shifting in tax havens
Laffitte, Sébastien; Toubal, Farid - In: American economic journal 14 (2022) 4, pp. 371-396
Persistent link: https://www.econbiz.de/10014228247
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The history of PATA and its effect on advance pricing arrangements and mutual agreement procedures
Borkowski, Susan C. - In: Journal of international accounting auditing & taxation 17 (2008) 1, pp. 31-50
Persistent link: https://www.econbiz.de/10003717886