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Umsatzsteigerung durch Internet-Engagement

Kurbel, Karl; Teuteberg, Frank - In: Electronic business engineering, (pp. 113-134). 1999

Persistent link: https://www.econbiz.de/10001372142

Der US-amerikanische Export als Gegenstand der internationalen Steuerplanung eines deutschen internationalen Konzerns

Metzner, Bernd (contributor) - 1999 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10001423849

Does trade openness increase firm-level volatility?

Buch, Claudia M. (contributor); Döpke, Jörg (contributor); … - 2006

patterns similar to those found in aggregated data for Germany. Also, smaller firms and firms that grow faster are more …

Persistent link: https://www.econbiz.de/10003398412

Transfer pricing of intrafirm sales as a profit shifting channel : evidence from German firm data

Overesch, Michael (contributor) - 2006

This paper investigates whether transfer pricing of intrafirm sales within multinationals represents an important … directly the supposed tax response of intrafirm sales. The analysis shows a significantly negative impact of the local tax rate … on the size of balance sheet items, which reflect intrafirm sales. Thus, the results suggest that transfer pricing of …