Multinational Transfer Pricing, Tax Arbitrage and the Arm's Length Principle
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References listed on IDEAS
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- Charles E. Hyde & Chongwoo Choe, 2005. "Keeping Two Sets of Books: The Relationship Between Tax and Incentive Transfer Prices," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 14(1), pages 165-186, March.
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CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Kristian Behrens & Susana Peralt & Pierre M. Picard, 2014.
"Transfer Pricing Rules, OECD Guidelines, and Market Distortions,"
Journal of Public Economic Theory,
Association for Public Economic Theory, vol. 16(4), pages 650-680, August.
- BEHRENS, Kristian & PERALTA, Susana & PICARD, Pierre, 2009. "Transfer pricing rules, OECD guidelines, and market distortions," CORE Discussion Papers 2009067, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Kristian Behrens & Susana Peralta & Pierre M. Picard, 2010. "Transfer pricing rules, OECD guidelines, and market distortions," CREA Discussion Paper Series 10-20, Center for Research in Economic Analysis, University of Luxembourg.
- Kristian Behrens & Susana Peralta & Pierre M. Picard, 2009. "Transfer Pricing Rules, OECD Guidelines, and Market Distortions," Cahiers de recherche 0943, CIRPEE.
- Choe, Chongwoo & Matsushima, Noriaki, 2013.
"The arm's length principle and tacit collusion,"
International Journal of Industrial Organization,
Elsevier, vol. 31(1), pages 119-130.
- Choe, Chongwoo & Matsushima, Noriaki, 2011. "The Arm's Length Principle and Tacit Collusion," MPRA Paper 37295, University Library of Munich, Germany, revised 12 Mar 2012.
- Chongwoo Choe & Noriaki Matsushima, 2012. "The Arm’s Length Principle and Tacit Collusion," Monash Economics Working Papers 02-12, Monash University, Department of Economics.
- Diller, Markus & Lorenz, Johannes, 2017. "Do tax information exchange agreements curb transfer pricing-induced tax avoidance?," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe B-29-17, University of Passau, Faculty of Business and Economics.
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