Results 241 to 250 of about 19,949 (289)

Pharmaceutical governance system for costly drugs through human rights due diligence. [PDF]

open access: yesBMJ
Lemmens T   +5 more
europepmc   +1 more source

Fiscal transfer pricing in multinational corporations

open access: yes, 1979
Mathewson, G. Frank 1942-   +1 more
core  

Transfer pricing

open access: yes, 2021
"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.
Newton, Basil
core   +6 more sources

Transfer Pricing

open access: yes, 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
core   +4 more sources

Cost-based transfer pricing [PDF]

open access: yesReview of Accounting Studies, 2011
This paper compares the performance of alternative cost-based transfer pricing methods. We adopt an incomplete contracting framework with asymmetric information at the trading stage. Transfer pricing guides intra-company trade and provides incentives for
Thomas Pfeiffer   +2 more
exaly   +2 more sources

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

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