Managing and controlling cross-border internal transactions: obstacles to align the management control and the tax perspective

Jazyk:	angličtina
Rok vydání:	2022
Předmět:	Tax Control Tax Assurance Management Control Tax Risk Management
Popis:	We analyze the background of both the management control perspective and the tax perspective on cross-border internal transactions and discuss the differences between both perspectives. In addition, we point out the implications of these differences for managing and controlling cross-border internal transactions from both perspectives.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=dris___01423::1cd7120813e1e9c71eedeff287060860 https://research.rug.nl/en/publications/ca1e2e01-585a-4b0a-9a76-cfc869298c2c Zobrazit plný text záznamu