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The arm's length principle and distortions to multinational firm organization
16 references·9 citing·45 second hop
The arm's length principle and distortions to multinational firm organization (2012)The arm's length principle and distortion…Credit constraints, equity market liberalizations and international trade (2008)Credit constraints, equity ma…Capital structure and international debt shifting (2008)Capital structure and interna…International profit shifting within multinationals: A multi-country perspective (2007)International profit shifting…Trade, FDI, and the Organization of Firms (2006)Trade, FDI, and the Organizat…The Theory of Corporate Finance (2006)The Theory of Corporate Finan…The Theory of Corporate Finance (2006)The Theory of Corporate Finan…A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2004)A Multinational Perspective o…Why Pay More? Tax Avoidance through Transfer Pricing in the OECD (2003)Why Pay More? 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this work references cited by second hop

References

  • 2003The Impact of Trade on Intra-Industry Reallocations and Aggregate Industry Productivity12,290 cited
  • 1997Financial Intermediation, Loanable Funds, and The Real Sector3,910 cited
  • 1997Internal Capital Markets and the Competition for Corporate Resources1,779 cited
  • 2006The Theory of Corporate Finance1,293 cited
  • 2006The Theory of Corporate Finance1,171 cited
  • 1997Cash Flow and Investment: Evidence from Internal Capital Markets1,143 cited
  • 2001Corporate Governance959 cited
  • 2004A Multinational Perspective on Capital Structure Choice and Internal Capital Markets881 cited
  • 2006Trade, FDI, and the Organization of Firms879 cited
  • 1991Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making819 cited
  • 1994Internal versus External Capital Markets664 cited
  • 2007International profit shifting within multinationals: A multi-country perspective647 cited
  • 2008Credit constraints, equity market liberalizations and international trade499 cited
  • 2002Tax-motivated transfer pricing and US intrafirm trade prices494 cited
  • 2003Why Pay More? Tax Avoidance through Transfer Pricing in the OECD490 cited

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  • 2008Capital structure and international debt shifting456 cited
  • Cited by

    • 2013Sorting into outsourcing: Are profits taxed at a gorilla's arm's length?54 cited
    • 2018Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules49 cited
    • 2019Residual Profit Allocation by Income48 cited
    • 2017Politics of Intra-firm Trade: Corporate Price Planning and the Double Role of the Arm’s Length Principle47 cited
    • 2016Multinational transfer pricing of intangible assets: Indonesian tax auditors’ perspectives46 cited
    • 2012ISSUES IN THE DESIGN OF TAXES ON CORPORATE PROFIT37 cited
    • 2016Why countries differ in thin capitalization rules: The role of financial development35 cited
    • 2013Is the International Tax System Fit for Purpose, Especially for Developing Countries?25 cited
    • 2014Strategic Trade Policy through the Tax System22 cited