Responsabilidad Del Estado Por La Actividad Judicial
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Kristian Behrens & Susana Peralt & Pierre M. Picard, 2014.
"Transfer Pricing Rules, OECD Guidelines, and Market Distortions,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 16(4), pages 650-680, August.
- BEHRENS, Kristian & PERALTA, Susana & PICARD, Pierre, 2009. "Transfer pricing rules, OECD guidelines, and market distortions," LIDAM Discussion Papers CORE 2009067, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Kristian Behrens & Susana Peralta & Pierre M. Picard, 2010. "Transfer pricing rules, OECD guidelines, and market distortions," DEM Discussion Paper Series 10-20, Department of Economics at the University of Luxembourg.
- Kristian Behrens & Susana Peralta & Pierre M. Picard, 2009. "Transfer Pricing Rules, OECD Guidelines, and Market Distortions," Cahiers de recherche 0943, CIRPEE.
- BEHRENS, Kristian & PERALTA, Susana & PICARD, Pierre M., 2014. "Transfer pricing rules, OECD guidelines, and market distortions," LIDAM Reprints CORE 2600, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Cecchini, Mark & Leitch, Robert & Strobel, Caroline, 2013. "Multinational transfer pricing: A transaction cost and resource based view," Journal of Accounting Literature, Elsevier, vol. 31(1), pages 31-48.
- Sikka, Prem & Willmott, Hugh, 2010. "The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 342-356.
- Rainer Lanz & Sébastien Miroudot, 2011. "Intra-Firm Trade: Patterns, Determinants and Policy Implications," OECD Trade Policy Papers 114, OECD Publishing.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Alberto Osnago & Nadia Rocha & Michele Ruta, 2019.
"Deep trade agreements and vertical FDI: The devil is in the details,"
Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 52(4), pages 1558-1599, November.
- Alberto Osnago & Nadia Rocha & Michele Ruta, 2019. "Deep trade agreements and vertical FDI: The devil is in the details," Canadian Journal of Economics, Canadian Economics Association, vol. 52(4), pages 1558-1599, November.
- Osnago,Alberto & Rocha,Nadia & Ruta,Michele, 2015. "Deep trade agreements and vertical FDI : the devil is in the details," Policy Research Working Paper Series 7464, The World Bank.
- Sikka, Prem & Lehman, Glen, 2015. "The supply-side of corruption and limits to preventing corruption within government procurement and constructing ethical subjects," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 62-70.
- Simplice Asongu, 2015.
"Rational Asymmetric Development: Transfer Pricing and Sub-Saharan Africa’s Extreme Poverty Tragedy,"
Working Papers of the African Governance and Development Institute.
15/017, African Governance and Development Institute..
- Asongu, Simplice, 2015. "Rational Asymmetric Development: Transfer Pricing and Sub-Saharan Africa’s Extreme Poverty Tragedy," MPRA Paper 67854, University Library of Munich, Germany.
- Simplice A. Asongu & Rexon T. Nting & Evans S. Osabuohien, 2019.
"One Bad Turn Deserves Another: How Terrorism Sustains the Addiction to Capital Flight in Africa,"
Journal of Industry, Competition and Trade, Springer, vol. 19(3), pages 501-535, September.
- Simplice A. Asongu & Rexon T. Nting & Evans S. Osabuohien, 2019. "One bad turn deserves another: how terrorism sustains the addiction to capital flight in Africa," Research Africa Network Working Papers 19/015, Research Africa Network (RAN).
- Simplice A. Asongu & Rexon T. Nting & Evans S. Osabuohien, 2019. "One bad turn deserves another: how terrorism sustains the addiction to capital flight in Africa," Working Papers of the African Governance and Development Institute. 19/015, African Governance and Development Institute..
- Simplice A. Asongu & Rexon T. Nting & Evans S. Osabuohien, 2019. "One bad turn deserves another: how terrorism sustains the addiction to capital flight in Africa," CEREDEC Working Papers 19/015, Centre de Recherche pour le Développement Economique (CEREDEC).
- Asongu, Simplice & Nting, Rexon & Osabuohien, Evans, 2019. "One bad turn deserves another: how terrorism sustains the addiction to capital flight in Africa," MPRA Paper 94010, University Library of Munich, Germany.
- Simplice A. Asongu & Rexon T. Nting & Evans S. Osabuohien, 2019. "One bad turn deserves another: how terrorism sustains the addiction to capital flight in Africa," Working Papers 19/015, European Xtramile Centre of African Studies (EXCAS).
- M.A. Gulzar & Jacob Cherian & Muhammad Safdar Sial & Alina Badulescu & Phung Anh Thu & Daniel Badulescu & Nguyen Vinh Khuong, 2018. "Does Corporate Social Responsibility Influence Corporate Tax Avoidance of Chinese Listed Companies?," Sustainability, MDPI, vol. 10(12), pages 1-12, December.
- Stefan Lutz & Daniel Kleinfeldt, 2013.
"Risk as Determinant of Income and Cross-border Pricing of Multinational Enterprises,"
Studies in Microeconomics, , vol. 1(2), pages 185-212, December.
- Stefan Lutz & Daniel Kleinfeldt, 2010. "Risk as determinant of income and cross-border pricing of multi-national enterprises," ICER Working Papers 19-2010, ICER - International Centre for Economic Research.
- Stefan Lutz & Daniel Kleinfeldt, 2010. "Risk as determinant of income and crossborder pricing of multinational enterprises," Economics Discussion Paper Series 1018, Economics, The University of Manchester.
- Jones, Chris & Temouri, Yama, 2016. "The determinants of tax haven FDI," Journal of World Business, Elsevier, vol. 51(2), pages 237-250.
- Aydin B. Yildirim & J. Tyson Chatagnier & Arlo Poletti & Dirk De Bièvre, 2018. "The internationalization of production and the politics of compliance in WTO disputes," The Review of International Organizations, Springer, vol. 13(1), pages 49-75, March.
- Halvarsson, Daniel & Lark, Olga & Tingvall, Patrik & Videnord, Josefin, 2022. "Bargaining for Trade: When Exporting Becomes Detrimental for Female Wages," Working Paper Series 1437, Research Institute of Industrial Economics.
- Sheila Killian & Philip O'Regan & Ruth Lynch & Martin Laheen & Dionysios Karavidas, 2022. "Regulating havens: The role of hard and soft governance of tax experts in conditions of secrecy and low regulation," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 722-737, July.
- Nguyen, Quyen T.K. & Almodóvar, Paloma & Wei, Ziyi, 2022. "Intra-firm and arm’s length export propensity and intensity of MNE foreign subsidiaries," Journal of Business Research, Elsevier, vol. 145(C), pages 288-308.
- Jan Pavel & Jana Tepperová, . "ATP Identification Using Balance of Payments Data: Case of the Czech Republic," Prague Economic Papers, Prague University of Economics and Business, vol. 0.
- Hayato Kato & Hirofumi Okoshi, 2022.
"Economic Integration And Agglomeration Of Multinational Production With Transfer Pricing,"
International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 63(3), pages 1325-1355, August.
- Kato, Hayato & Okoshi, Hiofumi, 2019. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics 62013, University of Munich, Department of Economics.
- Hayato Kato & Hirofumi Okoshi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Papers 2201.02919, arXiv.org, revised Feb 2022.
- Hayato Kato & Hirofumi Okoshi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics and Business 20-19, Osaka University, Graduate School of Economics.
- Kato, Hayato & Okoshi, Hirofumi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111439, University Library of Munich, Germany.
- Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111188, University Library of Munich, Germany.
- Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 105536, University Library of Munich, Germany.
- Simplice A. Asongu & Joseph I. Uduji & Elda N. Okolo-Obasi, 2019.
"Transfer pricing and corporate social responsibility: arguments, views and agenda,"
Mineral Economics, Springer;Raw Materials Group (RMG);Luleå University of Technology, vol. 32(3), pages 353-363, November.
- Simplice A. Asongu & Joseph I. Uduji & Elda N. Okolo-Obasi, 2019. "Transfer Pricing and Corporate Social Responsibility: Arguments, Views and Agenda," Working Papers 19/029, European Xtramile Centre of African Studies (EXCAS).
- Simplice A. Asongu & Joseph I. Uduji & Elda N. Okolo-Obasi, 2019. "Transfer Pricing and Corporate Social Responsibility: Arguments, Views and Agenda," CEREDEC Working Papers 19/029, Centre de Recherche pour le Développement Economique (CEREDEC).
- Asongu, Simplice & Uduji, Joseph & Okolo-Obasi, Elda, 2019. "Transfer Pricing and Corporate Social Responsibility: Arguments, Views and Agenda," MPRA Paper 101097, University Library of Munich, Germany.
- Simplice A. Asongu & Joseph I. Uduji & Elda N. Okolo-Obasi, 2019. "Transfer Pricing and Corporate Social Responsibility: Arguments, Views and Agenda," Research Africa Network Working Papers 19/029, Research Africa Network (RAN).
- Simplice A. Asongu & Joseph I. Uduji & Elda N. Okolo-Obasi, 2019. "Transfer Pricing and Corporate Social Responsibility: Arguments, Views and Agenda," Working Papers of the African Governance and Development Institute. 19/029, African Governance and Development Institute..
- Apostol, Oana & Pop, Alina, 2019. "‘Paying taxes is losing money’: A qualitative study on institutional logics in the tax consultancy field in Romania," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 58(C), pages 1-23.
- Simplice Asongu, 2015.
"Rational Asymmetric Development: Transfer Mispricing and Sub-Saharan Africa’s Extreme Poverty Tragedy,"
Working Papers of the African Governance and Development Institute.
15/054, African Governance and Development Institute., revised Aug 2015.
- Asongu, Simplice, 2015. "Rational Asymmetric Development: Transfer Mispricing and Sub-Saharan Africa’s Extreme Poverty Tragedy," MPRA Paper 71175, University Library of Munich, Germany.
- Becker, Johannes & Davies, Ronald B. & Jakobs, Gitte, 2017.
"The economics of advance pricing agreements,"
Journal of Economic Behavior & Organization, Elsevier, vol. 134(C), pages 255-268.
- Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014. "The Economics of Advance Pricing Agreements," The Institute for International Integration Studies Discussion Paper Series iiisdp458, IIIS.
- Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014. "The Economics of Advance Pricing Agreements," CESifo Working Paper Series 5079, CESifo.
- Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014. "The Economics of Advance Pricing Agreements," Working Papers 201419, School of Economics, University College Dublin.
- Johannes Becker & Ronald B Davies & Gitte Jakobs, 2014. "The economics of advance pricing agreements," Working Papers 1426, Oxford University Centre for Business Taxation.
- Kopel, Michael & Löffler, Clemens, 2023. "Tax differences and international location strategies," International Journal of Production Economics, Elsevier, vol. 256(C).
- Argilés-Bosch, Josep Mª & Ravenda, Diego & Garcia-Blandón, Josep, 2021. "E-commerce and labour tax avoidance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
- Anca D. Cristea & Daniel X. Nguyen, 2016.
"Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships,"
American Economic Journal: Economic Policy, American Economic Association, vol. 8(3), pages 170-202, August.
- Cristea, Anca D. & Nguyen, Daniel X., 2013. "Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships," MPRA Paper 61922, University Library of Munich, Germany.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ext:derech:847. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Carolina Esguerra (email available below). General contact details of provider: http://www.uexternado.edu.co/derecho .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.