Zobrazeno 1 - 2
of 2
pro vyhledávání: '"Thibaut Roques"'
Publikováno v:
Journal of International Accounting, Auditing and Taxation, 47:100471, 1-18. Elsevier BV
Steens, B, Roques, T, Gonnet, S, Beuselinck, C & Petutschnig, M 2022, ' Transfer pricing comparables : Preferring a close neighbor over a far-away peer? ', Journal of International Accounting, Auditing and Taxation, vol. 47, 100471, pp. 1-18 . https://doi.org/10.1016/j.intaccaudtax.2022.100471
Steens, B, Roques, T, Gonnet, S, Beuselinck, C & Petutschnig, M 2022, ' Transfer pricing comparables : Preferring a close neighbor over a far-away peer? ', Journal of International Accounting, Auditing and Taxation, vol. 47, 100471, pp. 1-18 . https://doi.org/10.1016/j.intaccaudtax.2022.100471
In a globalized economy, transfer pricing estimations are key in valuing international transactions between entities of multinational corporations (MNCs), and the use of uncontrolled peer group comparison methods are widespread. In the absence of uni
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::59a7176fa42d621f2afe1c484217e3d4
https://research.vu.nl/en/publications/1b3e6610-f537-438a-b0a3-a03342bed745
https://research.vu.nl/en/publications/1b3e6610-f537-438a-b0a3-a03342bed745
Autor:
Thibaut Roques
Publikováno v:
SSRN Electronic Journal.
Aligning transfer pricing outcomes with value creation for digital companies is at the core of the BEPS (“Base Erosion and Profit Shifting”) initiative, led by the OECD. Many of the giant digital companies which are the focus of the BEPS initiati
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6ccba2b81ff3d759431a7c863e095552
https://doi.org/10.2139/ssrn.3103960
https://doi.org/10.2139/ssrn.3103960
