Conflicting Transfer Pricing Incentives and the Role of Coordination

Author:

Blouin Jennifer L.1,Robinson Leslie A.2,Seidman Jeri K.3

Affiliation:

1. University of Pennsylvania

2. Dartmouth College

3. University of Virginia

Funder

International Tax Policy Forum

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Reference36 articles.

Cited by 29 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. Corporate Tax Disclosure;The Journal of the American Taxation Association;2024-08-05

2. Transfer pricing: A European perspective for Ukrainian legislation and practice;Naukovij vìsnik Nacìonalʹnoï akademìï vnutrìšnìh sprav;2024-03-09

3. Tax Treaties and Income Shifting;SSRN Electronic Journal;2024

4. Conceptualising the Behaviour of MNEs, Tax Authorities and Tax Consultants in Respect of Transfer Pricing Practices – A Three-Layer Analysis;Accounting, Economics, and Law: A Convivium;2023-05-05

5. Tax and tariff planning through transfer prices: The role of the head office and business unit;Journal of Accounting and Economics;2023-04

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