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The OECD Approach to Transfer Pricing: A Critical Assessment and Proposal · Study

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ChapterThe OECD Approach to Transfer Pricing: A Critical Assessment and Proposal

Hagen Luckhaupt2012

Chapter2012

The OECD Approach to Transfer Pricing: A Critical Assessment and Proposal

Hagen Luckhaupt · Michael Overesch · Ulrich K. Schreiber

37 citations·0/0 files stored·Springer eBooks

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Corporate Taxation and Avoidance Taxation and Legal Issues Taxation and Compliance Studies

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References

1937The Nature of the Firm 1987The Economic Institutions of Capitalism 1985The economic institutions of capitalism firms, markets, relational contracting 1953Die Betriebswirtschaft 1994Fiscal Paradise: Foreign Tax Havens and American Business 1991Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making 2003Agglomeration, integration and tax harmonisation 2007International profit shifting within multinationals: A multi-country perspective

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2017On the Interdependency of Profit Shifting Channels and the Effectiveness of Anti-Avoidance Legislationpreprint · 12 shared references 2014What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literaturepreprint · 11 shared references 2014Unobserved tax avoidance and the tax elasticity of FDIarticle · 11 shared references 2017Anti profit-shifting rules and foreign direct investmentarticle · 10 shared references 2013Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reformpreprint · 10 shared references 2018International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spotsarticle · 10 shared references

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Year2012

Typechapter

Published2012-01-01

VenueSpringer eBooks

Languageen

Citations37

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.1007/978-3-642-25980-7_6

openalex_workW172585259

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