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The Status of the OECD Transfer Pricing Guidelines in the Post-BEPS Dynamic
12 references·1 citing·37 second hop
The Status of the OECD Transfer Pricing Guidelines in the Post-BEPS Dynamic (2020)The Status of the OECD Transfer Pricing G…References to the OECD Commentaries in Tax Treaties: A Steady March from “Soft” Law to “Hard” Law? (2016)References to the OECD Commen…The Politics of Treaty Interpretation (2012)The Politics of Treaty Interp…The OECD Approach to Transfer Pricing: A Critical Assessment and Proposal (2012)The OECD Approach to Transfer…International Governance Through Soft Law: The Case of the OECD Transfer Pricing Guidelines (2012)International Governance Thro…Fundamentals of International Transfer Pricing in Law and Economics (2012)Fundamentals of International…Intra-Firm Trade (2011)Intra-Firm TradeIntroduction: Interpretation Is A Science, Is An Art, Is A Science (2010)Introduction: Interpretation …International Commercial Tax (2010)International Commercial TaxThe Time of Conclusion and the Time of Application of Treaties as Points of Reference in the Interpretative Process (2007)The Time of Conclusion and th…The OECD Transfer Pricing Guidelines as a Source of Tax Law: Is Globlization Reaching the Tax Law? (2007)The OECD Transfer Pricing Gui…Dynamic Treaty Interpretation (1998)Dynamic Treaty InterpretationThe British Institute of International and Comparative Law (1960)The British Institute of Inte…How do countries curb their debt or profit shifting: a systematic literature review (2024)How do countries curb their d…Activists Beyond Borders: Advocacy Networks in International Politics (1999)Accountability and Abuses of Power in World Politics (2005)Activists beyond Borders (2014)The Nature of the Firm (1937)The economic institutions of capitalism firms, markets, relational contracting (1985)The Economic Institutions of Capitalism (1987)Supply chain networks design and transfer-pricing (2015)Sales-Based Apportionment of Profits (2018)Why the Arm’s Length Principle Should Be Maintained (2020)Why States Act through Formal International Organizations (1998)Hard and Soft Law in International Governance (2000)Politics of Intra-firm Trade: Corporate Price Planning and the Double Role of the Arm’s Length Principle (2017)Residual Profit Allocation by Income (2019)Elite professionals in transnational tax governance (2020)Why do Some Countries Produce So Much More Output Per Worker than Others? (1999)The Impact of Trade on Intra-Industry Reallocations and Aggregate Industry Productivity (2002)The Impact of Trade on Intra-Industry Reallocations and Aggregate Industry Productivity (2003)Greenfield versus merger and acquisition FDI: Same wine, different bottles? (2018)Global value chains, the anti-globalization backlash, and EU trade policy: a research agenda (2019)How do country regulations and business environment impact foreign direct investment (FDI) inflows? (2019)The Challenge of Soft Law: Development and Change in International Law (1989)Legitimacy and the Making of International Tax Law: The Challenges of Multilateralism (2015)Confronting Conflicts of Qualification in Tax Treaty Law: The Principle of Common Interpretation and the New Approach Revisited (2018)Legitimacy in International Tax Law-Making: Can the OECD Remain the Guardian of Open Tax Norms? (2020)International tax primerTax law design and drafting (1996)The Substantive Law of the EU: The Four Freedoms (2004)International Taxation of Permanent Establishments (2011)Corporate Tax Law: Structure, Policy and Practice (2013)European Union Corporate Tax Law (2013)Divisionalization and domestic transfer pricing for tax considerations in the multinational enterprise (2019)Dynamic resource allocation with hidden volatility (2020)The CISG and Common Law Courts: Is There Really a Problem? (2004)Treaty Interpretation (2010)Schlechtriem & Schwenzer: Commentary on the UN Convention on the International Sale of Goods (2016)Back to Grass Roots: The Arm’s Length Standard, Comparability and Transparency – Some Perspectives from the Emerging World (2018)Rethinking the Arm’s Length Principle and Its Impact on the IP Licence Model after OECD/G20 BEPS Actions 8-10: Nothing Changed But the Change? (2019)
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References

  • 1998Dynamic Treaty Interpretation213 cited
  • 2011Intra-Firm Trade57 cited
  • 2012International Governance Through Soft Law: The Case of the OECD Transfer Pricing Guidelines53 cited
  • 2010International Commercial Tax47 cited
  • 2012The Politics of Treaty Interpretation46 cited
  • 2016References to the OECD Commentaries in Tax Treaties: A Steady March from “Soft” Law to “Hard” Law?40 cited
  • 2012The OECD Approach to Transfer Pricing: A Critical Assessment and Proposal37 cited
  • 2012Fundamentals of International Transfer Pricing in Law and Economics24 cited
  • 1960The British Institute of International and Comparative Law22 cited
  • 2007The OECD Transfer Pricing Guidelines as a Source of Tax Law: Is Globlization Reaching the Tax Law?20 cited
  • 2010Introduction: Interpretation Is A Science, Is An Art, Is A Science10 cited
  • 2007The Time of Conclusion and the Time of Application of Treaties as Points of Reference in the Interpretative Process7 cited

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  • 2024How do countries curb their debt or profit shifting: a systematic literature review10 cited

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