Author:
Kroppen Heinz-Klaus,Dawid Roman,Schmidtke Richard
Publisher
Springer Berlin Heidelberg
Reference54 articles.
1. Avi-Yonah, R. S., K. A. Clausing and M. C. Durst (2008), Allocating Business Profits for Tax Purposes: A Proposal to Adopt Formulary Profit Split. John M. Olin Center for Law & Economics Working Paper Series, Paper 95, Michigan: Berkeley Electronic Press.
2. Baghadasarayn, D., D. Dreyer Lassen, S. B. Nielsen and P. Raimondos-Møller (2010), True Profit-Shifting, CESifo Conference Working Paper, Munich: CESifo.
3. Bartelsman, E. J. and R. M. W. J. Beetsma (2003), Why Pay More? Corporate Tax Avoidance Through Transfer Pricing in OECD Countries, Journal of Public Economics, 87, 2225 – 2252.
4. Bernard, A. B., J. B. Jensen, and P. K. Schott (2006), Transfer Pricing by US-based Multinational Firms, NBER Working Paper 12493, NBER.
5. Blumenthal, M. and J. Slemrod (1995), The Compliance Cost of Taxing Foreign-Source Income: Its Magnitude, Determinants, and Policy Implications, International Tax and Public Finance, 2, 37 – 53.
Cited by
2 articles.
订阅此论文施引文献
订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献