Conflicting Transfer Pricing Incentives and the Role of Coordination
Author:
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
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/1911-3846.12375/fullpdf
Reference36 articles.
1. The incentives for tax planning;Armstrong;Journal of Accounting and Economics,2012
2. Integrating managerial and tax objectives in transfer pricing;Baldenius;The Accounting Review,2004
3. Bernard , A. J. Jensen P. Schott 2006 Transfer pricing by U.S.-based multinational firms
4. Total corporate taxation: "Hidden," above-the-line, non-income taxes;Christensen;National Tax Journal,2001
5. Tax-motivated transfer pricing and U.S. Intrafirm Trade Prices;Clausing;Journal of Public Economics,2003
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
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3