Classification of transfer pricing systems across countries

Author:

Rathke Alex A.T.,Rezende Amaury J.ORCID,Watrin ChristophORCID

Publisher

Elsevier BV

Subject

General Economics, Econometrics and Finance,General Business, Management and Accounting

Reference46 articles.

1. What motivates tax compliance?;Alm;J. Econ. Surv.,2018

2. Globalization, tax competition, and the fiscal crisis of the welfare state;Avi-Yonah;Harv. Law Rev.,2000

3. Why pay more? Corporate tax avoidance through transfer pricing in OECD countries;Bartelsman;J. Publ. Econ.,2003

4. International corporate tax avoidance: a review of the channels, magnitudes, and blind spots;Beer;J. Econ. Surv.,2019

5. Profit shifting: drivers of transfer (mis) pricing and the potential of countermeasures;Beer;Int. Tax Publ. Finance,2015

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