Base Erosion and Profit Shifting: Reliability and the Future of Transfer Pricing Methods
Copyright policy ) J-P. Vidal; D. Larocque; J. Leroux;
Base Erosion and Profit Shifting: Reliability and the Future of Transfer Pricing Methods
The authors consider how income may still be shifted even when transfer pricing rules are complied with. In addition, they examine the reliability of the one-sided methods in arriving at an unbiased result, and take a brief look at what the future may hold for transfer pricing.
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selected citations
Citations provided by BIP!
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
Citations provided by BIP!popularityPopularity provided by BIP!
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
Popularity provided by BIP! 2
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Top 10%
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