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The conversion from US-GAAP to IFRS and transfer pricing : irreconcilable differences

Abdallah, Wagdy M. - In: The journal of accounting and management : JAM 6 (2016) 1, pp. 71-84

Reporting Standards (IFRS) pose multinational companies (MNCs); to investigate the transfer pricing of intangible assets with … switching to IFRS. Design/methodology/approach-The author addresses the conflicts between using the International Financial … IFRS and propose some remedies to the related problems. Findings- Transfer pricing systems of MNCs should be carefully …

Persistent link: https://www.econbiz.de/10011570835

Transfer pricing regulation and taxation of royalty payments

Juranek, Steffen; Schindler, Dirk; Schjelderup, Guttorm - In: Journal of public economic theory 20 (2018) 1, pp. 67-84

Persistent link: https://www.econbiz.de/10012112538

The impact of ICT on profit allocation within multinational groups : arm's length pricing or formula apportionment?

Schäfer, Anne; Spengel, Christoph - 2003

The use of information and communication technologies (ICT) within multinational groups leads to a rising number of intragroup cross-border transactions. At the same time, transactions and the organisational structures of affiliated groups become more and more specific and, thus, less...

Persistent link: https://www.econbiz.de/10011448681