Strategic Incentives for Keeping One Set of Books in International Transfer Pricing
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DOI: 10.1111/j.1530-9134.2010.00289.x
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References listed on IDEAS
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Cited by:
- Kopel, Michael & Löffler, Clemens, 2023. "Tax differences and international location strategies," International Journal of Production Economics, Elsevier, vol. 256(C).
- Kohlhase, Saskia & Wielhouwer, Jacco L., 2023. "Tax and tariff planning through transfer prices: The role of the head office and business unit," Journal of Accounting and Economics, Elsevier, vol. 75(2).
- Lemus, Ana B. & Moreno, Diego, 2020.
"Strategic incentives for keeping one set of books under the Arm’s Length Principle,"
Mathematical Social Sciences, Elsevier, vol. 106(C), pages 78-90.
- Lemus Torres, Ana Belén, 2019. "Strategic Incentives for Keeping One Set of Books under the Arm's Length Principle," UC3M Working papers. Economics 28676, Universidad Carlos III de Madrid. Departamento de EconomÃa.
- Rebecca Reineke & Katrin Weiskirchner-Merten & Stefan Wielenberg, 2023. "When do firms use one set of books in an international tax compliance game?," Review of Accounting Studies, Springer, vol. 28(3), pages 1856-1885, September.
- Robert F. Göx, 2011. "Innerbetriebliche Verrechnungspreise zur Koordination von Handels- und Investitionsanreizen," Schmalenbach Journal of Business Research, Springer, vol. 63(63), pages 34-44, January.
- Clemens Löffler & Thomas Pfeiffer & Ulf Schiller & Joachim Wagner, 2011. "Zentralisierung, Transferpreise und spezifische Investitionen: Ein selektiver Verfahrensvergleich," Schmalenbach Journal of Business Research, Springer, vol. 63(63), pages 1-33, January.
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