International transfer pricing in multinational enterprises
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DOI: 10.1016/j.jaccedu.2017.02.002
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References listed on IDEAS
- Cools, Martine & Emmanuel, Clive & Jorissen, Ann, 2008. "Management control in the transfer pricing tax compliant multinational enterprise," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 603-628, August.
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Cited by:
- Miklós Szanyi, 2019. "Globalization - challenges for economic policy," IWE Working Papers 263, Institute for World Economics - Centre for Economic and Regional Studies.
- Ioana Ignat, 2021. "Practical Approach Regarding The Benchmark Study In The Context Of A Transfer Pricing Analysis," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 119-125, December.
- Plesner Rossing, Jacob Christian & Pearson, Thomas C., 2022. "Tax-compliant transfer pricing of intra-group services: The soft drink case," Journal of Accounting Education, Elsevier, vol. 61(C).
- da Silva Stefano, Gustavo & Antunes, Tiago dos Santos & Lacerda, Daniel Pacheco & Wolf Motta Morandi, Maria Isabel & Piran, Fabio Sartori, 2022. "The impacts of inventory in transfer pricing and net income: Differences between traditional accounting and throughput accounting," The British Accounting Review, Elsevier, vol. 54(2).
- Hoozée, Sophie & Maussen, Sophie & Bruggeman, Werner & Scheipers, Geert, 2020. "Fitting responsibility center structures to strategy: Bakery Products International," Journal of Accounting Education, Elsevier, vol. 53(C).
- Mai, Nhat Chi, 2020. "The Effects Of The Base Erosion And Profit Shifting (Beps) Action 13 On Transfer Pricing Practices: A Comparative Empirical Study Of New Zealand And Vietnam," OSF Preprints gq27c, Center for Open Science.
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Keywords
International transfer pricing; Multinational enterprise; OECD Transfer Pricing Guidelines; Management accounting; Responsibility accounting;All these keywords.
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