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What do we know about transfer pricing? Insights from bibliometric analysis
Journal of Business Research, 2021Satish Kumar +2 more
exaly +2 more sources
Corporation Tax 2021/22, 2018
This study was conducted to examine the effect of transfer pricing and profitability on tax avoidance. The independent variables used are transfer pricing and profitability. While the dependent variable is tax avoidance as measured by using the effective
Roberto Carlos Rivas, Karina Arakelyan
openaire +2 more sources
This study was conducted to examine the effect of transfer pricing and profitability on tax avoidance. The independent variables used are transfer pricing and profitability. While the dependent variable is tax avoidance as measured by using the effective
Roberto Carlos Rivas, Karina Arakelyan
openaire +2 more sources
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
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
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.
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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
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
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 Audits: Suitability of Transfer Pricing Documentation
Intertax, 2017Article 26 of Legislative Decree No. 78/2010 introduced in Italy a rewarding regime related to the non-application of penalties involving intercompany transfer pricing adjustments in connection with taxpayer’s submission to the Tax Authorities of ‘suitable’ documentation to support taxpayer’s transfer pricing policies.
openaire +1 more source
Journal of Cleaner Production, 2019
This paper formulates Stackelberg game models to analyze the optimal pricing and recycling policies for a closed-loop supply chain with retailer and third party dual collection channels, in which the transfer prices paid by the manufacturer to the two ...
Nana Wan, Dingjun Hong
semanticscholar +1 more source
This paper formulates Stackelberg game models to analyze the optimal pricing and recycling policies for a closed-loop supply chain with retailer and third party dual collection channels, in which the transfer prices paid by the manufacturer to the two ...
Nana Wan, Dingjun Hong
semanticscholar +1 more source
The impact of countries' transfer pricing rules on profit shifting
, 2020PurposeThis study investigates the impact of different transfer pricing rules on tax-induced profit shifting. Existing studies create different enforcement rankings of countries based on specific transfer pricing provisions on the assumption that larger ...
Alex A. T. Rathke, A. Rezende, C. Watrin
semanticscholar +1 more source
Production and operations management, 2019
We consider an integrated multinational firm (MNF) who produces a product in a low‐tax country and sells it in a high‐tax country. The global firm faces the decision of whether to sell the product (and at what price) to an external rival in the retail ...
V. Hsu, Wenqiang Xiao, Jiayan Xu
semanticscholar +1 more source
We consider an integrated multinational firm (MNF) who produces a product in a low‐tax country and sells it in a high‐tax country. The global firm faces the decision of whether to sell the product (and at what price) to an external rival in the retail ...
V. Hsu, Wenqiang Xiao, Jiayan Xu
semanticscholar +1 more source
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