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This paper contributes to the empirical literature on the transfer pricing behavior of multinational firms. Previous research mainly focuses on transfer pricing as a means of tax optimization. Our approach concentrates on transfer pricing as a critical compliance issue. Specifically, we...
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This paper investigates the transfer pricing risk awareness of multinational firms using cross-sectional data of more than 350 firms located in 24 countries and classified in 12 industries. Moving beyond the sole tax optimization motives of multinational firms, we extend the existing literature...
Persistent link: https://www.econbiz.de/10010294800
This paper investigates the transfer pricing risk awareness of multinational firms using cross-sectional data of more than 350 firms located in 24 countries and classified in 12 industries. Moving beyond the sole tax optimization motives of multinational firms, we extend the existing literature...
Persistent link: https://www.econbiz.de/10009732576
This paper investigates the transfer pricing risk awareness of multinational firms using cross-sectional data of more than 350 firms located in 24 countries and classified in 12 industries. Moving beyond the sole tax optimization motives of multinational firms, we extend the existing literature...
Persistent link: https://www.econbiz.de/10009735337
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Since the late 1990s, the music business has been experiencing a period of crisis. A new set of technologies digitization, data compression and the Internet - has forced significant changes on the industry. This paper analyzes the repercussions of this new technological constellation on the...
Persistent link: https://www.econbiz.de/10003729644
Produkte bzw. Leistungen der Medienbranche lassen sich vollständig digitalisieren und in digitalisierter Form distribuieren. Hierdurch ist die Medienbranche wie kaum eine andere von Innovationen der Informations- und Kommunikationstechnik tangiert. Das vom BMBF im Rahmen des Schwerpunktes...
Persistent link: https://www.econbiz.de/10015075288