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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

Konzern-Gewinnabgrenzung : Gewinnabgrenzung, Gewinnermittlung, Gewinnaufteilung

Oestreicher, Andreas - 2000

Persistent link: https://www.econbiz.de/10001485983

Transfer pricing and the arm's length principle after BEPS

Collier, Richard S.; Andrus, Joseph L. - 2017 - First edition

following the G20 / OECD Base Erosion and Profit Shifting (BEPS) project. The book considers the nature and scope of transfer … evolved over time. It provides how internationally accepted transfer pricing rules were applied immediately prior to the BEPS … avoidance and income shifting, including problems related to low tax entities with 'excessive capital'. Having described the pre-BEPS …

Persistent link: https://www.econbiz.de/10011736997

Cross-border taxation of permanent establishments : an international comparison

Waltrich, Andreas - 2016

Introduction -- Fundamentals and objective -- Source taxation of business profits according to the OECD model -- Source taxation of business profits from a national point of view of Germany, the US and the BRIC states -- Cross-country analysis of the OECD and national PE concepts and the rules...