Results 241 to 250 of about 287,848 (284)

How social pharmaceutical innovations are addressing problems of availability, accessibility and affordability of drugs for rare diseases. [PDF]

open access: yesOrphanet J Rare Dis
Douglas CMW   +8 more
europepmc   +1 more source

Transfer Pricing Laws

open access: yes, 2014
Knoll, Bodo, Riedel, Nadine
core  

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

Transfer pricing

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

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