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International Governance Through Soft Law: The Case of the OECD Transfer Pricing Guidelines
16 references·6 citing·41 second hop
International Governance Through Soft Law: The Case of the OECD Transfer Pricing Guidelines (2012)International Governance Through Soft Law…The Political Economy of International Tax Governance (2008)The Political Economy of Inte…International Tax as International Law (2007)International Tax as Internat…The Design of International Agreements (2005)The Design of International A…Why Pay More? Tax Avoidance through Transfer Pricing in the OECD (2003)Why Pay More? Tax Avoidance t…An Introduction to International Institutional Law (2002)An Introduction to Internatio…The Concept of Legalization (2000)The Concept of LegalizationHard and Soft Law in International Governance (2000)Hard and Soft Law in Internat…A Focal Point Theory of Expressive Law (2000)A Focal Point Theory of Expre…Some Reflections on the Relationship of Treaties and Soft Law (1999)Some Reflections on the Relat…A fresh look at soft law (1999)A fresh look at soft lawWhy States Act through Formal International Organizations (1998)Why States Act through Formal…Law-Making in the International Community (1993)Law-Making in the Internation…International Law in Theory and Practice (1991)International Law in Theory a…The Challenge of Soft Law: Development and Change in International Law (1989)The Challenge of Soft Law: De…Towards Relative Normativity in International Law? (1983)Towards Relative Normativity …The Nature of the Firm (1937)The Nature of the FirmDevelopment Cooperation, Growth and Poverty Reduction: A Survey of the Evidence (2021)Development Cooperation, Grow…Elite professionals in transnational tax governance (2020)Elite professionals in transn…Defenders of the status quo: making sense of the international discourse on transfer pricing methodologies (2020)Defenders of the status quo: …Residual Profit Allocation by Income (2019)Residual Profit Allocation by…Politics of Intra-firm Trade: Corporate Price Planning and the Double Role of the Arm’s Length Principle (2017)Politics of Intra-firm Trade:…The 21st Century Multilateralism in International Taxation: The Emperor’s New Clothes? (2016)The 21st Century Multilateral…The Economic Institutions of Capitalism (1987)Production, Information Costs and Economic Organization (1996)Treating International Institutions as Social Environments (2001)Power in International Politics (2005)The Politics of International Regime Complexity (2009)On compliance (1993)International Law, International Relations and Compliance (2002)Reputation, Compliance, and International Law (2002)The case against corporal punishment of children: Converging evidence from social science research and international human rights law and implications for U.S. public policy. (2007)Bilateral Investment Treaties and Foreign Direct Investment: Correlation Versus Causation (2009)Emergency and Escape: Explaining Derogations from Human Rights Treaties (2011)Fiscal Paradise: Foreign Tax Havens and American Business (1994)What Do We Know about Capital Structure? Some Evidence from International Data (1995)What Do We Know about Capital Structure? Some Evidence from International Data (1995)What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature (2014)Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing (2017)Multinationals’ profit response to tax differentials: Effect size and shifting channels (2017)THE JOINT‐DECISION TRAP: LESSONS FROM GERMAN FEDERALISM AND EUROPEAN INTEGRATION (1988)Social Theory of International Politics (1999)The Politics, Power, and Pathologies of International Organizations (1999)Peace Agreements: Their Nature and Legal Status (2006)World Tourism Organization (2017)Death of international organizations. The organizational ecology of intergovernmental organizations, 1815–2015 (2018)Principles of Public International Law (1973)International Law in “Her Infinitye Variety” (1980)Conflict of Norms in Public International Law (2003)International Organizations as Law-Makers (2004)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A Survey of Corporate Governance (1997)Dynamic capabilities and strategic management (1997)International Law and State Behavior: Commitment and Compliance in International Monetary Affairs (2000)From International to World Society? (2004)Power in global governance (2004)Governance by conditionality: EU rule transfer to the candidate countries of Central and Eastern Europe (2004)Governance without a state: Can it work? (2010)Third Parties in International Law (1993)Traditional and Modern Approaches to Customary International Law: A Reconciliation (2001)The Making of International Law (2007)International Human Rights and Humanitarian Law (2002)Necessity, Proportionality and the Use of Force by States (2004)Peremptory Norms in International Law (2008)
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References

  • 1937The Nature of the Firm23,826 cited
  • 2000Hard and Soft Law in International Governance2,846 cited
  • 1998Why States Act through Formal International Organizations1,790 cited
  • 2000The Concept of Legalization1,469 cited
  • 1983Towards Relative Normativity in International Law?780 cited
  • 1989The Challenge of Soft Law: Development and Change in International Law567 cited
  • 1991International Law in Theory and Practice492 cited
  • 2003Why Pay More? Tax Avoidance through Transfer Pricing in the OECD490 cited
  • 2002An Introduction to International Institutional Law316 cited
  • 2005The Design of International Agreements282 cited
  • 2000A Focal Point Theory of Expressive Law261 cited
  • 1999A fresh look at soft law249 cited
  • 1999Some Reflections on the Relationship of Treaties and Soft Law209 cited
  • 1993Law-Making in the International Community199 cited
  • 2008The Political Economy of International Tax Governance195 cited
  • 2007International Tax as International Law193 cited

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Cited by

  • 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
  • 2020Elite professionals in transnational tax governance47 cited
  • 2020Defenders of the status quo: making sense of the international discourse on transfer pricing methodologies37 cited
  • 2016The 21st Century Multilateralism in International Taxation: The Emperor’s New Clothes?30 cited
  • 2021Development Cooperation, Growth and Poverty Reduction: A Survey of the Evidence1 cited