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Why pay more? : Corporate tax avoidance through transfer pricing in OECD countries
Bartelsman, Eric J.; Beetsma, Roel - In: Journal of public economics 87 (2003) 9/10, pp. 2225-2252
Persistent link: https://www.econbiz.de/10001798773
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Transfer pricing and location of intangibles-spillover and tax avoidance through profit shifting
Reineke, Rebecca Valeska; Weiskircher-Merten, Katrin - In: Journal of management accounting research : JMAR 33 (2021) 1, pp. 129-148
Persistent link: https://www.econbiz.de/10012583154
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Transfer pricing as a vehicle in corporate tax avoidance
Barker, Joel; Asare, Kwadwo; Brickman, Sharon - In: The journal of applied business research 33 (2017) 1, pp. 9-15
Persistent link: https://www.econbiz.de/10011671148
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International tax planning under the destination-based cash flow tax
Auerbach, Alan J.; Devereux, Michael P.; Keen, Michael; … - In: National tax journal 70 (2017) 4, pp. 783-801
Persistent link: https://www.econbiz.de/10011833734
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Debt or profit shifting? : assessment of corporate tax avoidance practices across Lithuanian companies
Kundelis, Egidijus; Legenzova, Renata; Kartanas, Julijonas - In: Central European business review : CEBR 11 (2022) 2, pp. 81-100
Persistent link: https://www.econbiz.de/10013450738
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Is transfer pricing strictness deterring profit shifting within multinationals? : empirical evidence from Europe
Marques, Mário; Pinho, Carlos - In: Accounting and business research : a research quarterly … 46 (2016) 7, pp. 703-730
Persistent link: https://www.econbiz.de/10011601133
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Luxembourg tax agreements : did the companies involved in tax agreements with the Luxembourg government do any better than others
Shukurov, Firuz - In: International journal of economics and accounting : IJEA 9 (2020) 2, pp. 100-117
Persistent link: https://www.econbiz.de/10012205582
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Multinational tax avoidance and anti-avoidance enforcement : firm-level evidence from developing ASEAN countries
Athiphat Muthitacharoen; Krislert Samphantharak - In: The Singapore economic review 67 (2022) 6, pp. 2049-2065
Persistent link: https://www.econbiz.de/10014240291
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Arm's length principle vs. formulary apportionment in beps action 13 : stakeholders' perspectives
Akhand, Zakir; Mawani, Amin - In: Accounting in Europe 20 (2023) 2, pp. 225-243
Persistent link: https://www.econbiz.de/10014320095
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The effects of transfer pricing regulations on multinational income shifting
Yoo, Ji Seon - In: Asia-Pacific journal of accounting & economics : … 29 (2022) 3, pp. 692-714
Persistent link: https://www.econbiz.de/10013270651