Detection of Possible Tax-Evasive Transfer Pricing in Multinational Enterprises
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References listed on IDEAS
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CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Kayis-Kumar, Ann, 2016. "International tax planning by multinationals: Simulating a tax-minimising intercompany response to the OECD's recommendation on BEPS Action 4," MPRA Paper 72828, University Library of Munich, Germany.
- Kayis-Kumar, Ann, 2016. "What's BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules," MPRA Paper 75741, University Library of Munich, Germany.
More about this item
KeywordsTransfer prices; Tax evasion; Tax authorities; Multinational entities; Mathematical taxation; Linear programming;
- D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
- D29 - Microeconomics - - Production and Organizations - - - Other
- G39 - Financial Economics - - Corporate Finance and Governance - - - Other
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