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Advance Pricing Agreements : Shifts in International Tax Policies - How Global Business Processes Force Governance Change Regarding International Income Tax Base Allocation of Mult...

Brem, Markus - 2006

This analysis refers to the emergence of so-called Advance Pricing Agreements (APA) in international taxation and corresponding APA programs in individual countries. APAs are a type of non-bureaucratic, cooperative governance that exists between the multinational corporate taxpayer and the...

Persistent link: https://www.econbiz.de/10012783410

Globalization, multinationals, and tax base allocation : advance pricing agreements as shifts in international taxation?

Brem, Markus; Tucha, Thomas - In: International taxation handbook : policy, practice, …, (pp. 111-146). 2007

Persistent link: https://www.econbiz.de/10003499878

International Transfer Pricing

Mcmahon, Connette; Corcelius, Aaron; Smith, Barbara - 2013

as whole. However, because a single company can now have operations literally around the world, transfer pricing has …

Persistent link: https://www.econbiz.de/10014162143

What Is Really Wrong with Global Tax Governance and How to Properly Fix It

Diniz Magalhaes, Tarcisio - 2020

, and still is, the creation of an exclusionary architecture that deprives the majority of the world's countries from … League of Nations and the OECD. Rejecting old and new solutions for a just world tax order, what the author believes is … actually needed is a completely different approach, grounded on contested multilateral practices and diversity of world views …

Persistent link: https://www.econbiz.de/10012850615

Chapter 28 International taxation

Gordon, Roger H.; Hines, James R. - In: Handbook of public economics : volume 4, (pp. 1935-1995). 2002

The integration of world capital markets carries important implications for the design and impact of tax policies. This … theory. To the extent that multinational firms possess intangible capital on which they earn returns with foreign direct …

Persistent link: https://www.econbiz.de/10014024861

Uniform International Tax Collection and Distribution for Global Development, a *(**)topian BEPS Alternative

Ordower, Henry - 2020

Persistent link: https://www.econbiz.de/10012828640

Konzernverrechnungspreise für multinationale Unternehmen : Paradigmenwechsel bei der steuerlichen Einkünfteabgrenzung

Andresen, Ulf - 1999

Persistent link: https://www.econbiz.de/10001381952

Transfer Pricing Issues of BEPS in the Light of EU Law

Schoen, Wolfgang - 2015

One of the aims of the BEPS Action Plan is to reduce existing leeway for multinational enterprises to shift profits by exploiting transfer pricing rules. Profit allocation is meant to be aligned with “real activity” and “value creation.” This article is devoted to the question of whether...

Persistent link: https://www.econbiz.de/10013015843

Interest Deductibility : Implementation of BEPS Action 4 and the Future of Transfer Pricing of Intragroup Finance

Burnett, Chloe - 2019

This article considers multinational enterprises' capacity to deduct interest expenses in light of the implementation of Action 4 of the OECD/G20 Base Erosion and Profit Shifting Project and the OECD's current work on transfer pricing of financial transactions. It concludes that there has been a...

Persistent link: https://www.econbiz.de/10012862264

Transfer pricing and related party transactions : a bibliometric analysis

Capatina-Verdes, Neli - In: Central European economic journal 9 (2022) 56, pp. 237-253

In order to create complex business structures and to obtain economic benefits, multinational companies have given rise to transfer pricing. Due to their importance, it has been possible to expand international trade to a higher level. This study focuses on the issue of transfer pricing and...

Persistent link: https://www.econbiz.de/10013502207

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