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Residual profit allocation by income : a paper of the Oxford International Tax Group chaired by Michael P. Devereux
Devereux, Michael P.; Auerbach, Alan J.; Oosterhuis, Paul; … - 2019
Persistent link: https://www.econbiz.de/10013347701
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Impact of a minimum tax rate under the Pillar Two solution on small island developing states
Sharma, Kuldeep - 2022
The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a distinct group of 38 United Nations (UN)...
Persistent link: https://www.econbiz.de/10013393654
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Die Anwendung der Verrechnungspreisrichtlinien im internationalen Konzern
Weiss, Wolfgang - 1998
Persistent link: https://www.econbiz.de/10000979845
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Investment flows between APEC and OECD economies
Witherell, William H. - In: Taxing international business : emerging trends in APEC …, (pp. 123-126). 1997
Persistent link: https://www.econbiz.de/10001295493
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Konzernverrechnungspreise für multinationale Unternehmen : Paradigmenwechsel bei der steuerlichen Einkünfteabgrenzung
Andresen, Ulf - 1999
Persistent link: https://www.econbiz.de/10001381952
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De evolutie van de OESO-doctrine inzake de fiscale aspecten van verrekenprijzen van MNO's
Blomme, Jan - In: Bulletin de documentation / Service Public Fédéral … (1994), pp. 35-52
Persistent link: https://www.econbiz.de/10001182907
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OECD draft transfer pricing guidelines : special issue
In: Intertax : international tax review (1995), pp. 273-365
Persistent link: https://www.econbiz.de/10001188784