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Transfer pricing guidelines for multinational enterprises and tax administrations

1995

Persistent link: https://www.econbiz.de/10000910115

Taxing international business income : hard-boiled wonderland and the end of the world

Vann, Richard J. - In: World tax journal : WTJ 2 (2010) 3, pp. 291-346

Persistent link: https://www.econbiz.de/10009304413

Internationale Verrechnungspreismethoden, Neutralität und die Gewinne multinationaler Unternehmen, Teil I

Wellisch, Dietmar - In: Jahrbücher für Nationalökonomie und Statistik 223 (2003) 3, pp. 332-359

Persistent link: https://www.econbiz.de/10001757503

Internationale Verrechnungspreismethoden, Neutralität und die Gewinne multinationaler Unternehmen, Teil II

Wellisch, Dietmar - In: Jahrbücher für Nationalökonomie und Statistik 223 (2003) 4, pp. 464-478

Persistent link: https://www.econbiz.de/10001770628

Transfer pricing guidelines for multinational enterprises and tax administrations : report of the OECD Committee on Fiscal Affairs 1994 ; discussion draft

1994

Persistent link: https://www.econbiz.de/10000890494

Does size asymmetry exacerbate the inefficiency of tax competition?

Han, Yutao; Pieretti, Patrice; Zou, Benteng - 2013

Many authors demonstrate that the tax gap resulting from tax competition increases with the size asymmetry of the competing countries. Consequently, increasing country-size disparities exacerbates the inefficiency of tax competition.The aim of this note is to show that this classical view has no...

Persistent link: https://www.econbiz.de/10009785914