Tax Optimization Through Transfer Pricing, Common And Manipulative Practice
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References listed on IDEAS
- Kim Langfield-Smith & David Smith, 2005. "Performance Measures in Supply Chains," Australian Accounting Review, CPA Australia, vol. 15(35), pages 39-51, March.
- Swenson, Deborah L., 2001. "Tax Reforms and Evidence of Transfer Pricing," National Tax Journal, National Tax Association, vol. 54(1), pages 7-26, March.
- Conover, Teresa L. & Nichols, Nancy B., 2000. "A Further Examination of Income Shifting Through Transfer Pricing Considering Firm Size and/or Distress," The International Journal of Accounting, Elsevier, vol. 35(2), pages 189-211, July.
- Hines, James R. Jr., 1999. "Lessons From Behavioral Responses to International Taxation," National Tax Journal, National Tax Association, vol. 52(2), pages 305-322, June.
- repec:bla:joares:v:34:y:1996:i:2:p:301-312 is not listed on IDEAS
- Gupta, Sanjay & Mills, Lillian F., 2002. "Corporate multistate tax planning: benefits of multiple jurisdictions," Journal of Accounting and Economics, Elsevier, vol. 33(1), pages 117-139, February.
- Cravens, Karen S. & Shearon, Winston Jr., 1996. "An outcome-based assessment of international transfer pricing policy," The International Journal of Accounting, Elsevier, vol. 31(4), pages 419-443.
- Swenson, Deborah L., 2001. "Tax Reforms and Evidence of Transfer Pricing," National Tax Journal, National Tax Association, vol. 54(n. 1), pages 7-26, March.
- Hines, James R. Jr., 1999. "Lessons from Behavioral Responses to International Taxation," National Tax Journal, National Tax Association, vol. 52(n. 2), pages 305-22, June.
More about this item
Keywordstransfer pricing; tax optimization; tax reduction;
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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