Results 291 to 300 of about 286,795 (335)
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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
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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
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
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
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.
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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.
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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.
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Multinationals and Transfer Pricing.
The Economic Journal, 1985Steven Globerman +2 more
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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.
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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.
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Transforming heat transfer with thermal metamaterials and devices
Nature Reviews Materials, 2021Ying Li, Wei Li, Tiancheng Han
exaly
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.
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