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Choi, Jay Pil; Ishikawa, Jota; Okoshi, Hirofumi - In: International tax and public finance 31 (2024) 2, pp. 333-366

Persistent link: https://www.econbiz.de/10015056369

Grenzüberschreitende Gesellschaftsstrukturen im internationalen Steuerrecht : Tarifabsenkung, Zinsschranke, Thesaurierungsbegünstigung, Verrechnungspreise, Funktionsverlagerungen

Schaumburg, Harald (ed.); Andresen, Ulf (contributor) - 2010

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Tax and transfer pricing : considerations for offshoring activities

Damji, Salim; Freimoser, Gregor - In: Der Schweizer Treuhänder : Monatsschrift für … 82 (2008) 6/7, pp. 492-498

Persistent link: https://www.econbiz.de/10003746213

Verrechnungspreise und Funktionsverlagerungen 2009 : die steuerliche Behandlung von Verrechnungspreisen, insbesondere bei Funktionsverlagerungen, nach der Unternehmensteuerreform 2...

Zech, Till - 2009 - 1. Aufl.

Persistent link: https://www.econbiz.de/10003801710

Offshoring and outsourcing in a global supply chain : impact of the arm's length regulation on transfer pricing

Kim, Bosung; Park, Kun Soo; Jung, Se-Youn; Park, Sang Hun - In: European journal of operational research : EJOR 266 (2018) 1, pp. 88-98

Persistent link: https://www.econbiz.de/10011811590

Funktionsverlagerung ins Ausland : Entscheidungsfindung aus investitionstheoretischer Sicht

Heining, Bernd - 2009 - 1. Aufl.

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Comment la compensation internationale des pertes et la répartition proportionnelle des revenus imposables peuvent affecter les choix des multinationales et la concurrence fiscale

Gérard, Marcel; Weiner, Joann Martens - In: Economie & prévision : EP 173 (2006) 2, pp. 65-77

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Cross-border loss offset and formulary apportionment : how do they affect multijurisdictional firm investment spending and interjurisdictional tax competition?

Gérard, Marcel; Weiner, Joann Martens - 2003

Motivated by the EU Commission s suggested company tax reforms, this paper investigates how cross-border loss offset and formulary apportionment of a consolidated tax base affect the investment and transfer pricing behaviour of a multijurisdictional firm, and how they affect the behaviour of...

Persistent link: https://www.econbiz.de/10011509337

The deductibility of Sarbanes-Oxley costs incurred by Australasian companies

Harrison, Julie; Keating, Mark - In: Accounting research journal 27 (2014) 1, pp. 52-70

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Cross-border loss offset and formulary apportionment : a contribution to the European debate on the taxation of multinationals

Weiner, Joann Martens; Gérard, Marcel - In: Proceedings / 96th Annual Conference on Taxation : …, (pp. 360-366). 2004

Persistent link: https://www.econbiz.de/10002543644