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...

Schlechte Noten für die deutschen Finanzbehörden: Vorabverständigungen über Verrechnungspreise fehlen, Verfahrensdauern sind zu lang und Transparenz ist nicht gegeben. Im internationalen Vergleich befindet sich die Bundesrepublik mit ihrer Praxis rund um Verrechnungspreisverfahren noch immer...

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...

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...