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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
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Competitive tax evasion and transfer prices
Gangopadhyay, Partha - In: International game theory review 9 (2007) 2, pp. 347-351
Persistent link: https://www.econbiz.de/10003523018
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Profit tax competition and formula apportionment
Pethig, Rüdiger; Wagener, Andreas - In: International tax and public finance 14 (2007) 6, pp. 631-655
Persistent link: https://www.econbiz.de/10003559407
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Taxes and decision rights in multinationals
Nielsen, Søren Bo; Raimondos-Møller, Pascalis; … - 2006
Persistent link: https://www.econbiz.de/10003395288
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Tariff effects on MNC decisions to engage in intra-firm and arm's-length trade
Feinberg, Susan E.; Keane, Michael P. - In: The Canadian journal of economics 42 (2009) 3, pp. 900-929
Persistent link: https://www.econbiz.de/10003874780
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The distorting arm's lenght principle
Keuschnigg, Christian; Devereux, Michael P. - 2009
Persistent link: https://www.econbiz.de/10003875942
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Transfer pricing rules, OECD guidelines, and market distortions
Behrens, Kristian; Peralta, Susana; Picard, Pierre M. - 2009
Persistent link: https://www.econbiz.de/10003965979
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Transfer pricing in a recession
Adams, Lillian (contributor) - 2009
Persistent link: https://www.econbiz.de/10003857866
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The arm's length principle, transfer pricing and foreclosure under imperfect competition
Cheng, Wenli; Zhang, Dingsheng - 2010
Persistent link: https://www.econbiz.de/10008660393
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Relational exchanges versus arm's-length transactions during institutional transitions
Zhou, Jessie Qi; Peng, Mike W. - In: Asia Pacific journal of management : APJM ; a … 27 (2010) 3, pp. 355-370
Persistent link: https://www.econbiz.de/10009500507