Tax and tariff planning through transfer prices: The role of the head office and business unit-Reference-Cited by-同舟云学术

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Tax and tariff planning through transfer prices: The role of the head office and business unit

Published:2023-04 Issue:2-3 Volume:75 Page:101568
ISSN:0165-4101
Container-title:Journal of Accounting and Economics
language:en
Short-container-title:Journal of Accounting and Economics

Author:

Kohlhase Saskia^ORCID,Wielhouwer Jacco L.

Publisher

Elsevier BV

Subject

Economics and Econometrics,Finance,Accounting

Reference56 articles.

1. Transfer pricing determinants of U.S. Multinationals;Al-Eryani;J. Int. Bus. Stud.,1990

2. Trade costs;Anderson;J. Econ. Lit.,2004

3. Transfer pricing in business practice in the light of BEPS and digital transformation;Baersch;Int. Transfer Pricing J. May/June,2019

4. Integrated managerial and tax objectives in transfer pricing;Baldenius;Account. Rev.,2004

Cited by 8 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

1. A Risk Management Strategy under Transfer Pricing for Multi-National Supply Chain along the Belt and Road Initiative;Sustainability;2024-09-03

2. Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications;2024

3. Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications;2024

4. The “Cinderella” Effect in Business Groups: Choosing Which Subsidiary is the Princess;2024

5. Problem aspects of accounting and taxation of grain exports in Ukraine;Proceedings of Scientific Works of Cherkasy State Technological University Series Economic Sciences;2023-10-29

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