Results 191 to 200 of about 286,048 (236)

Variations in Regulated Cannabis Sales Conditions and Their Effect on Purchase Behaviour: Findings from an Observational Study.

open access: yesEur Addict Res
Heckel N   +7 more
europepmc   +1 more source
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Strategic Transfer Pricing

Management Science, 1998
Most research into cost systems has focused on their motivational implications. This paper takes a different approach, by developing a model where two oligopolistic firms strategically select their cost-based transfer prices. Duopoly models frequently assume that firms game on their choice of prices.
Michael Alles, Srikant Datar
openaire   +1 more source

Transfer Pricing

SSRN Electronic Journal, 2012
Deze pocket bevat een verzameling van belangrijke transfer pricing bronnen voor de Nederlandse gebruiker. Naast de Nederlandse wetgeving en publicaties, is documentatie opgenomen van de OESO, de EU en het EU Joint Transfer Pricing Forum en de PATA.
Damsma, BWAM, Kamhuis, HJ
  +5 more sources

TRANSFER PRICING ISSUES

National Tax Journal, 1990
Explains how transfer pricing rules have become a major factor in determining U.S. tax liability of multinational firms. Discusses foreign-owned U.S. corporations, worldwide activity of U.S. multinationals, and the application of formulary methods.
openaire   +2 more sources

Negotiated Transfer Prices

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

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