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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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The differential effects of bilateral tax treaties
Blonigen, Bruce A.; Oldenski, Lindsay; Sly, Nicholas - In: American economic journal : a journal of the American … 6 (2014) 2, pp. 1-18
Persistent link: https://www.econbiz.de/10010372699
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The effect of transfer prices as a substrate for operations of multinational enterprise groups
Badurina, Edvard; Kljajić-Dervić, Mirela; Krizmanić, … - 2020
Persistent link: https://www.econbiz.de/10012602186
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Transferpreisgestaltung im Spannungsfeld betriebswirtschaftlicher und steuerlicher Anforderungen : das neue Transferpreiskonzept der Carl Zeiss Vision
Spitzenpfeil, Thomas; Adelt, Isabelle; Eberenz, Ralf - In: Controller Agenda 2017 : Trends und Best Practices ; …, (pp. 91-103). 2014
Persistent link: https://www.econbiz.de/10010414917
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When do firms use one set of books in an international tax compliance game?
Reineke, Rebecca Valeska; Weiskirchner-Merten, Katrin; … - In: Review of accounting studies 28 (2023) 3, pp. 1856-1885
Persistent link: https://www.econbiz.de/10014383880
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Ways to effectively manage the risks associated with transfer pricing
Tache, Ileana; Luca, Mihaela Paraschiva - In: Organizations and performance in a complex world : 26th …, (pp. 313-324). 2021
Persistent link: https://www.econbiz.de/10012416999
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Determinants of aggressiveness of transfer pricing : empirical study in foreign capital investment companies in the chemical and processing industry in Indonesia
Purwanti, Dyah; Widyanti, Anis Anjala - In: Public sector accountants and quantum leap : how far we …, (pp. 250-254). 2020
Persistent link: https://www.econbiz.de/10012305653
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Tariff elimination versus tax avoidance : free trade agreements and transfer pricing
Mukunoki, Hiroshi; Okoshi, Hirofumi - In: International tax and public finance 28 (2021) 5, pp. 1188-1210
Persistent link: https://www.econbiz.de/10012703904
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The impact of corporate income taxation on location choice of investments : separate accounting versus formula apportionment
Celebi, Hulya - In: The impact of globalization on international finance …, (pp. 1-14). 2018
This paper investigates the impact of separate accounting (SA) versus that of formula apportionment (FA) on investment decisions in high- and low-corporate income tax countries. As the investment decisions of multinational enterprises are commonly taken by managers and not by owners, the focus...
Persistent link: https://www.econbiz.de/10012233689
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Designing international tax reform : lessons from TCJA
Herzfeld, Mindy - In: International tax and public finance 28 (2021) 5, pp. 1163-1187
Persistent link: https://www.econbiz.de/10012703903