Duopolistic Competition, Taxes, and the Arm's-Length Principle
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- Lemus Torres, Ana Belén, 2011. "Strategic incentives for kepping one set of books under the Arm's Length Principle," UC3M Working papers. Economics we1135, Universidad Carlos III de Madrid. Departamento de Economía.
- repec:wsi:gjexxx:v:02:y:2013:i:01:n:s2251361213500031 is not listed on IDEAS
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Keywordstransfer prices; taxes; arm's-length principle; one set of books; duopolistic competition; enforcement.;
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- L22 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Organization and Market Structure
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2007-11-03 (Accounting & Auditing)
- NEP-ALL-2007-11-03 (All new papers)
- NEP-COM-2007-11-03 (Industrial Competition)
- NEP-IND-2007-11-03 (Industrial Organization)
- NEP-MIC-2007-11-03 (Microeconomics)
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