Transfer Pricing as a Tax Compliance Risk
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- Thiess Büttner & Michael Overesch & Georg Wamser, 2014. "Anti Profit-Shifting Rules and Foreign Direct Investment," CESifo Working Paper Series 4710, CESifo Group Munich.
More about this item
KeywordsTransfer pricing; international taxation; multinational firms; tax risk management;
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2010-02-13 (Accounting & Auditing)
- NEP-ALL-2010-02-13 (All new papers)
- NEP-PBE-2010-02-13 (Public Economics)
- NEP-RMG-2010-02-13 (Risk Management)
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