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Time-travel in the era of taxation : the story of how the indian tax courts retroactively opted to treat two independent parties as associated entities

Phadke, Geetanjali - In: Vision : journal of Indian taxation 10 (2023) 2, pp. 133-139

Persistent link: https://www.econbiz.de/10014489036

Advance pricing agreements im US-amerikanischen und im deutschen Steuerrecht

Rodemer, Ingo - 2001

Persistent link: https://www.econbiz.de/10001535661

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Persistent link: https://www.econbiz.de/10003833617

Exchange of information according to the EC Mutual Assistance Directive and tax treaties in Austria

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Research regarding the issues of the arm's length principle mentioned by I.A.S. 24

Ignat, Ioana; Feleagă, Liliana - In: Economic research 32 (2019) 1,3, pp. 3040-3057

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Defenders of the status quo : making sense of the international discourse on transfer pricing methodologies

Brugger, Fritz; Engebretsen, Rebecca - In: Review of international political economy 29 (2022) 1, pp. 307-335

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Developing enhanced relationships with taxpayers : survey responses to tax administrators' evaluations of transfer pricing activities in Japan

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Transfer pricing under an origin based VAT system

Genser, Bernd; Schulze, Günther G. - 1995

This paper analyzes transfer pricing incentives under a destination-based and an origin-based VAT system. While a switch to the origin-based VAT may moderate or reinforce the incentive for transfer pricing induced by income tax differentials, we show that in the case of the EU this switch tends...

Persistent link: https://www.econbiz.de/10009708589

The increasing importance of transfer pricing regulations : a worldwide overview

Lohse, Theresa; Riedel, Nadine; Spengel, Christoph - 2012

Persistent link: https://www.econbiz.de/10009719316

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