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Global minimum taxation? : an analysis of the global anti-base erosion initiative
Perdelwitz, Andreas (ed.); Turina, Alessandro (ed.) - 2021
Persistent link: https://www.econbiz.de/10012421596
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Globalization, Multinationals and Tax Base Allocation : Advance Pricing Agreements as Shifts in International Taxation?
Brem, Markus - 2006
This paper elaborates on the emergence of so-called Advance Pricing Agreements (APA) in international taxation and corresponding APA programs in individual countries. It refers to how globalizing business processes trigger governance change on the nation state level regarding the identification...
Persistent link: https://www.econbiz.de/10012734786
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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
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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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Strategic investment in international gas-transport systems : a dynamic analysis of the hold-up problem
Hubert, Franz (contributor); Suleymanova, Irina (contributor) - 2008
We develop a dynamic model of strategic investment in a transnational pipeline system. In the absence of international … contract enforcement, countries may distort investment in order to increase their bargaining power, resulting in overinvestment …-cooperative solution have been achieved. -- Multilateral bargaining ; hold-up ; irreversible investment ; collusion …
Persistent link: https://www.econbiz.de/10003793068
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Strategic Investment in International Gas-Transport Systems : A Dynamic Analysis of the Hold-Up Problem
Hubert, Franz; Suleymanova, Irina - 2009
We develop a dynamic model of strategic investment in a transnational pipeline system. In the absence of international … contract enforcement, countries may distort investment in order to increase their bargaining power, resulting in overinvestment …
Persistent link: https://www.econbiz.de/10014206637
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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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Transfer pricing and sourcing strategies for multinational firms
Shunko, Masha; Debo, Laurens; Gavirneni, Srinagesh - In: Production and operations management : an international … 23 (2014) 12, pp. 2043-2057
Persistent link: https://www.econbiz.de/10010479108
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The effect of transfer pricing and tax haven on cross-border acquisition
Kurniawan, Lilik Adik; Wardhani, Ratna - In: International journal of trade and global markets 15 (2022) 1, pp. 3-11
Persistent link: https://www.econbiz.de/10012887857
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Internal information quality and tax-motivated income shifting
McGuire, Sean T.; Rane, Scott G.; Weaver, Connie D. - In: The journal of the American Taxation Association : a … 40 (2018) 2, pp. 25-44
Persistent link: https://www.econbiz.de/10011980465