Impact of taxation on international transfer pricing and offshoring decisions
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DOI: 10.1007/s10479-013-1489-y
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Citations
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Cited by:
- Kim, Bosung & Park, Kun Soo & Jung, Se-Youn & Park, Sang Hun, 2018. "Offshoring and outsourcing in a global supply chain: Impact of the arm’s length regulation on transfer pricing," European Journal of Operational Research, Elsevier, vol. 266(1), pages 88-98.
- Wu, Zhiqiao & Lu, Xiangyuan, 2018. "The effect of transfer pricing strategies on optimal control policies for a tax-efficient supply chain," Omega, Elsevier, vol. 80(C), pages 209-219.
- Javiera Barrera & Eduardo Moreno & Sebastián Varas K., 2020. "A decomposition algorithm for computing income taxes with pass-through entities and its application to the Chilean case," Annals of Operations Research, Springer, vol. 286(1), pages 545-557, March.
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Keywords
Transfer price; Offshoring; Tax savings; Global supply chain integration;Statistics
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