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International transfer pricing
1993
Persistent link: https://www.econbiz.de/10000905223
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Globalization, Multinationals and Tax Base Allocation : Advance Pricing Agreements as Shifts in International Taxation?
Brem, Markus - 2006
This paper elaborates on the emergence of so-called Advance Pricing Agreements (APA) in international taxation and corresponding APA programs in individual countries. It refers to how globalizing business processes trigger governance change on the nation state level regarding the identification...
Persistent link: https://www.econbiz.de/10012734786
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Arm's-Length Trade : A Source of Post-Crisis Trade Weakness
Lakatos, Csilla - 2017
Trade growth has slowed sharply since the global financial crisis. U.S. trade data highlights that arm's-length trade--trade between unaffiliated firms--accounts disproportionately for the overall post-crisis trade slowdown. This is partly because arm's-length trade depends more heavily than...
Persistent link: https://www.econbiz.de/10012951499
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The Global Formulary Apportionment (GFA) Model - Concept of Changed Structures in the Taxation of Multinational Enterprises
Vorwold, Gerhard - 2021
Double Tax Treaties. The ratified agreement will be binding upon the signature of states totaling more than 50% of the world …
Persistent link: https://www.econbiz.de/10013242064
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Debt Shifting and Transfer Pricing in a Volatile World
Comincioli, Nicola; Panteghini, Paolo; Vergalli, Sergio - 2021
In this article we introduce a stochastic model with a multinational company (MNC) that exploits tax avoidance practices. We focus on both transfer pricing (TP) and debt shifting (DS) activities and show how their optimal level is chosen by the shareholders. In addition, we perform an extensive...
Persistent link: https://www.econbiz.de/10013251265
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The economics of transfer pricing
Eden, Lorraine (ed.) - 2019
', Journal of Business, 37 (1), January, 61-67 -- 5. Thomas Horst (1971), 'The Theory of the Multinational Firm: Optimal … (1979), 'Theory of the Multinational Firm: An Analysis of Effects of Government Policies', International Economic Review, 20 … Multinationals in Theory', in Lorraine Eden (ed.) Taxing Multinationals: Transfer Pricing and Corporate Income Taxation in North …
Persistent link: https://www.econbiz.de/10012251817
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Tax havens and cross-border licensing
Choi, Jay Pil; Ishikawa, Jota; Okoshi, Hirofumi - 2019
Persistent link: https://www.econbiz.de/10012134942
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International transfer pricing in multinational enterprises
Plesner Rossing, Christian; Cools, Martine; Rohde, Carsten - In: Journal of accounting education 39 (2017), pp. 55-67
Persistent link: https://www.econbiz.de/10011705540
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Profit, Split, the future of transfer pricing? : arm's length principle and formulary apportionment revisited from a theoretical and a practical perspective
Kroppen, Heinz-Klaus - In: Fundamentals of international transfer pricing in law …, (pp. 267-293). 2012
Persistent link: https://www.econbiz.de/10014567382
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International Transfer Pricing Regulations : Freedom of Globalized Management vs. Rightful Tax
Pendse, Shantanu - 2013
As the world comes closer to being a one village, the multinational companies are expanding multifold, tapping possible …
Persistent link: https://www.econbiz.de/10014156645