Results 201 to 210 of about 3,300,796 (239)
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2015
The predominant model of tax induced transfer pricing is based on the assumption that profit shifting is due to insufficient enforcement. However, evidence shows that the firms responsible for most profit shifting are also among the most frequently audited.
Becker, Johannes, Davies, Ronald B.
openaire +2 more sources
The predominant model of tax induced transfer pricing is based on the assumption that profit shifting is due to insufficient enforcement. However, evidence shows that the firms responsible for most profit shifting are also among the most frequently audited.
Becker, Johannes, Davies, Ronald B.
openaire +2 more sources
Multinationals and Transfer Pricing.
The Economic Journal, 1985Steven Globerman +2 more
openaire +1 more source
Controllers Magazine, 2000
The article summarizes the business relevance of transfer pricing from an operational and fiscal perspective. This article is parrt 1 of the contribution on transfer pricing.
Huijbregtse, S.B., Steens, H.B.A.
openaire +1 more source
The article summarizes the business relevance of transfer pricing from an operational and fiscal perspective. This article is parrt 1 of the contribution on transfer pricing.
Huijbregtse, S.B., Steens, H.B.A.
openaire +1 more source
1998
"Today, transfer pricing is about the a/location of income of a multinational enterprise between nations. The introduction of anti-avoidance provisions were in th~ main sufficient to deter companies from shifting profit to overseas associates through under or over pricing of cross border transactions. Tax avoidance, was at the centre.
openaire +3 more sources
"Today, transfer pricing is about the a/location of income of a multinational enterprise between nations. The introduction of anti-avoidance provisions were in th~ main sufficient to deter companies from shifting profit to overseas associates through under or over pricing of cross border transactions. Tax avoidance, was at the centre.
openaire +3 more sources
Transfer learning for electricity price forecasting
Sustainable Energy, Grids and Networks, 2023İlkay Öksüz +2 more
exaly
Modeling ceiling price for build-operate-transfer road projects in developing countries
Economics of Transportation, 2021Nguyen Hoang-Tung
exaly