Fundamentals of International Transfer Pricing in Law and Economics
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Published By Springer Berlin Heidelberg

9783642259791, 9783642259807

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Assessing the Normative Differences Between Formula Apportionment and Separate Accounting

Fundamentals of International Transfer Pricing in Law and Economics ◽

10.1007/978-3-642-25980-7_12 ◽

2012 ◽

pp. 257-265

Author(s):

Thomas A. Gresik

Keyword(s):

Formula Apportionment

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In Favor of Formulary Apportionment A Comment on Kroppen/Dawid/Schmidtke: “Profit Split, the Future of Transfer Pricing? Arm’s Length Principle and Formulary Apportionment Revisited from a Theoretical and a Practical Perspective”

Fundamentals of International Transfer Pricing in Law and Economics ◽

10.1007/978-3-642-25980-7_14 ◽

2012 ◽

pp. 295-304

Author(s):

Marco Runkel

Keyword(s):

Transfer Pricing ◽

Arm’S Length Principle ◽

The Future

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Reflecting on the “Arm’s Length Principle”: What is the “Principle”? Where Next?

Fundamentals of International Transfer Pricing in Law and Economics ◽

10.1007/978-3-642-25980-7_8 ◽

2012 ◽

pp. 137-156 ◽

Cited By ~ 2

Author(s):

J. Scott Wilkie

Keyword(s):

Arm’S Length Principle

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Soft Law, Hard Realities and Pragmatic Suggestions: Critiquing the OECD Transfer Pricing Guidelines

Fundamentals of International Transfer Pricing in Law and Economics ◽

10.1007/978-3-642-25980-7_5 ◽

2012 ◽

pp. 71-89

Author(s):

Jinyan Li

Keyword(s):

Transfer Pricing ◽

Soft Law

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Transfer Pricing – Business Incentives, International Taxation and Corporate Law

Fundamentals of International Transfer Pricing in Law and Economics ◽

10.1007/978-3-642-25980-7_4 ◽

2012 ◽

pp. 47-67 ◽

Cited By ~ 3

Author(s):

Wolfgang Schön

Keyword(s):

Transfer Pricing ◽

Corporate Law ◽

International Taxation

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Transfer Pricing in Multinational Corporations: An Integrated Management- and Tax Perspective

Fundamentals of International Transfer Pricing in Law and Economics ◽

10.1007/978-3-642-25980-7_1 ◽

2012 ◽

pp. 3-18 ◽

Cited By ~ 11

Author(s):

Moritz Hiemann ◽

Stefan Reichelstein

Keyword(s):

Multinational Corporations ◽

Transfer Pricing ◽

Integrated Management

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The OECD Approach to Transfer Pricing: A Critical Assessment and Proposal

Fundamentals of International Transfer Pricing in Law and Economics ◽

10.1007/978-3-642-25980-7_6 ◽

2012 ◽

pp. 91-121 ◽

Cited By ~ 10

Author(s):

Hagen Luckhaupt ◽

Michael Overesch ◽

Ulrich Schreiber

Keyword(s):

Transfer Pricing ◽

Critical Assessment

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Comment on Hiemann and Reichelstein: “Transfer Pricing in Multinational Corporations: An Integrated Management- and Tax Perspective”

Fundamentals of International Transfer Pricing in Law and Economics ◽

10.1007/978-3-642-25980-7_2 ◽

2012 ◽

pp. 19-23 ◽

Cited By ~ 1

Author(s):

Norbert Herzig

Keyword(s):

Multinational Corporations ◽

Transfer Pricing ◽

Integrated Management

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Comments on Julie Roin: “Transfer Pricing in the Courts: A Cross-Country Comparison”

Fundamentals of International Transfer Pricing in Law and Economics ◽

10.1007/978-3-642-25980-7_11 ◽

2012 ◽

pp. 245-254

Author(s):

Andreas Oestreicher

Keyword(s):

Transfer Pricing ◽

Country Comparison ◽

Cross Country

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Transfer Pricing in the Courts: A Cross-Country Comparison

Fundamentals of International Transfer Pricing in Law and Economics ◽

10.1007/978-3-642-25980-7_10 ◽

2012 ◽

pp. 185-244 ◽

Cited By ~ 1

Author(s):

Julie Roin

Keyword(s):

Transfer Pricing ◽

Country Comparison ◽

Cross Country

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Fundamentals of International Transfer Pricing in Law and EconomicsLatest Publications

TOTAL DOCUMENTS

H-INDEX

Published By Springer Berlin Heidelberg

Assessing the Normative Differences Between Formula Apportionment and Separate Accounting

In Favor of Formulary Apportionment A Comment on Kroppen/Dawid/Schmidtke: “Profit Split, the Future of Transfer Pricing? Arm’s Length Principle and Formulary Apportionment Revisited from a Theoretical and a Practical Perspective”

Reflecting on the “Arm’s Length Principle”: What is the “Principle”? Where Next?

Soft Law, Hard Realities and Pragmatic Suggestions: Critiquing the OECD Transfer Pricing Guidelines

Transfer Pricing – Business Incentives, International Taxation and Corporate Law

Transfer Pricing in Multinational Corporations: An Integrated Management- and Tax Perspective

The OECD Approach to Transfer Pricing: A Critical Assessment and Proposal

Comment on Hiemann and Reichelstein: “Transfer Pricing in Multinational Corporations: An Integrated Management- and Tax Perspective”

Comments on Julie Roin: “Transfer Pricing in the Courts: A Cross-Country Comparison”

Transfer Pricing in the Courts: A Cross-Country Comparison

Fundamentals of International Transfer Pricing in Law and Economics
Latest Publications