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Sorting into outsourcing : are profits taxed at a gorilla's arm's length?
Bauer, Christian; Langenmayr, Dominika - 2011
sort into foreign outsourcing. We show that multinational firms are able to shift profits abroad even if they fully comply …
Persistent link: https://www.econbiz.de/10009375749
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Corporate taxes and intra-firm trade
Egger, Peter; Seidel, Tobias - In: European economic review : EER 63 (2013), pp. 225-242
Persistent link: https://www.econbiz.de/10010233871
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The economics of advance pricing agreements
Becker, Johannes; Davies, Ronald B.; Jakobs, Gitte - 2014
Advance pricing agreements (APAs) determine transfer prices for intra-firm transactions in advance. This paper interprets these contracts as a means to overcome a hold-up problem that occurs because governments cannot commit to non-excessive future tax rates. In addition, with private...
Persistent link: https://www.econbiz.de/10010426554
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The economics of advance pricing agreements
Becker, Johannes; Davies, Ronald B.; Jakobs, Gitte - 2014
Persistent link: https://www.econbiz.de/10010433274
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The economics of advance pricing agreements
Becker, Johannes; Davies, Ronald B.; Jakobs, Gitte - 2014
Advance pricing agreements (APAs) determine transfer prices for intra-firm transactions in advance. This paper interprets these contracts as a means to overcome a hold-up problem that occurs because governments cannot commit to non-excessive future tax rates. In addition, with private...
Persistent link: https://www.econbiz.de/10010434007
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Sorting into outsourcing : are profits taxed at a gorilla's arm's length?
Bauer, Christian; Langenmayr, Dominika - 2011
sort into foreign outsourcing. We show that multinational firms are able to shift profits abroad even if they fully comply … hence provides a new rationale for the empirically observed lower tax burden of multinational corporations. -- outsourcing …
Persistent link: https://www.econbiz.de/10009313614
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Sorting into outsourcing : are profits taxed at a gorilla's arm's length?
Bauer, Christian; Langenmayr, Dominika - 2012
into foreign outsourcing. We show that multinational firms are able to shift profits abroad even if they fully comply with … provides a new rationale for the empirically observed lower tax burden of multinational corporations. -- outsourcing ; profit …
Persistent link: https://www.econbiz.de/10009655188
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Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Length?
Bauer, Christian; Langenmayr, Dominika - 2011
sort into foreign outsourcing. We show that multinational firms are able to shift profits abroad even if they fully comply …
Persistent link: https://www.econbiz.de/10010427602
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Transfer pricing and sourcing strategies for multinational firms
Shunko, Masha; Debo, Laurens; Gavirneni, Srinagesh - In: Production and operations management : an international … 23 (2014) 12, pp. 2043-2057
Persistent link: https://www.econbiz.de/10010479108
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Profit shifting and equilibrium principles of international taxation
François, Manon - 2021
Persistent link: https://www.econbiz.de/10012548140