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This analysis refers to the emergence of so-called Advance Pricing Agreements (APA) in international taxation and corresponding APA programs in individual countries. APAs are a type of non-bureaucratic, cooperative governance that exists between the multinational corporate taxpayer and the...
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as whole. However, because a single company can now have operations literally around the world, transfer pricing has …
Persistent link: https://www.econbiz.de/10014162143
, and still is, the creation of an exclusionary architecture that deprives the majority of the world's countries from … League of Nations and the OECD. Rejecting old and new solutions for a just world tax order, what the author believes is … actually needed is a completely different approach, grounded on contested multilateral practices and diversity of world views …
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The integration of world capital markets carries important implications for the design and impact of tax policies. This … theory. To the extent that multinational firms possess intangible capital on which they earn returns with foreign direct …
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This paper analyzes transfer pricing incentives under a destination-based and an origin-based VAT system. While a switch to the origin-based VAT may moderate or reinforce the incentive for transfer pricing induced by income tax differentials, we show that in the case of the EU this switch tends...
Persistent link: https://www.econbiz.de/10009708589
This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We employ a game-theoretical model to analyze the...
Persistent link: https://www.econbiz.de/10012601643
This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We employ a game-theoretical model to analyze the...
Persistent link: https://www.econbiz.de/10012603894