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Analysis Of The Frequency Of The Application Of Advanced Pricing Agreements In European Union Countries

Author

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  • Hrvoje Percevic

    (University of Zagreb, Faculty of Economics and Business)

Abstract

This paper examines the concentration of application of advanced pricing agreements in European Union countries, determines whether European Union countries with higher gross domestic product have more advanced pricing agreements in force, and investigates the existence of a correlation between the number of advanced pricing agreements in force and gross domestic product in the countries of the European Union. The survey covered the period from 2016 to 2019, and mean values, dispersion measures, concentration measures and correlation coefficient were used to achieve the set research goals. The results of the survey showed that in the countries of the European Union there is a high concentration of application of advanced pricing agreements and that most of the agreements in force are concentrated in the countries of the European Union with a high gross domestic product. Also, the survey results showed no correlation between the number of unilateral advanced pricing agreements in force and gross domestic product, while a strong positive correlation was found between the number of bilateral and multilateral agreements in force and gross domestic product in European Union countries.

Suggested Citation

  • Hrvoje Percevic, 2022. "Analysis Of The Frequency Of The Application Of Advanced Pricing Agreements In European Union Countries," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 31(1), pages 163-187, june.
    • Handle: RePEc:avo:emipdu:v:31:y:2022:i:1:p:163-187
    DOI: 10.17818/EMIP/2022/1.8
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    More about this item

    Keywords

    advanced pricing agreements; unilateral agreements; bilateral and multilateral agreements; gross domestic product; European Union;
    All these keywords.

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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