Transfer pricing as tax avoidance under different legislative schemes

Conference object English OPEN
Holzmann, Carolin Maria (2016)
  • Publisher: Kiel und Hamburg: ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft
  • Subject: F23 | H32 | H25
    • ddc: ddc:330
    acm: ComputingMilieux_LEGALASPECTSOFCOMPUTING

This paper investigates transfer pricing as tax avoidance before and after reforms of anti-avoidance legislation. The reforms introduced and tightened obligatory documentation requirements for transfer prices to enforce that multinational enterprises (MNEs) set internal... View more
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