Tax-compliant transfer pricing of intra-group services: The soft drink case
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DOI: 10.1016/j.jaccedu.2022.100815
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- Cools, Martine & Emmanuel, Clive & Jorissen, Ann, 2008. "Management control in the transfer pricing tax compliant multinational enterprise," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 603-628, August.
- Thomasson, Timothy S. & Wilkinson, Brett R., 2012. "Structuring a tax efficient international operation," Journal of Accounting Education, Elsevier, vol. 30(1), pages 143-159.
- Plesner Rossing, Christian & Cools, Martine & Rohde, Carsten, 2017. "International transfer pricing in multinational enterprises," Journal of Accounting Education, Elsevier, vol. 39(C), pages 55-67.
- Kenneth J. Klassen & Petro Lisowsky & Devan Mescall, 2017. "Transfer Pricing: Strategies, Practices, and Tax Minimization," Contemporary Accounting Research, John Wiley & Sons, vol. 34(1), pages 455-493, March.
- Campbell, Katherine & Helleloid, Duane, 2016. "Starbucks: Social responsibility and tax avoidance," Journal of Accounting Education, Elsevier, vol. 37(C), pages 38-60.
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Keywords
International transfer pricing; Cost accounting; Cost allocation; Tax compliance; Intra-group services; Multinational enterprises;All these keywords.
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