Transfer pricing as a contemporary regulatory challenge for developing countries

Author:

Tanasić Ljiljana

Publisher

Centre for Evaluation in Education and Science (CEON/CEES)

Reference22 articles.

1. Becker, J., Davies, R.B. & Jakobs, G. (2017). The Economics of Advance Pricing Agreements. Journal of Economic Behavior & Organization, 134(C), 255-268.;

2. Bradley, W.E. (2015). Transfer Pricing: Increasing Tension between Multinational Firms and Tax Authorities. Accounting & Taxation, 7(2), 65-73.;

3. Vržina, S. (2018). Revizija odloženog poreza na dobitak: studija slučaja. Ekonomski pogledi, 20(2), 87-99.;

4. Cooper, J., Fox, R., Loeprick, J. & Mohindra, K. (2016). Transfer Pricing and Developing Economies: A Handbook for Policy Makers and Practitioners. Washington: International Bank for Reconstruction and Development / The World Bank.;

5. Dharmapala, D. (2014). What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature. Fiscal Studies, 35(4), 421-448.;

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