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    • MPI Studies in Tax Law and Public Finance, 1 Fundamentals of International Transfer Pricing in Law and Economics (February 2012)
    Tác giả : Schon, Kai A.;  Người hướng dẫn: -;  Đồng tác giả: - (2012)

    The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. In particular the arm’s length standard for the determination of transfer prices is under increasing pressure. Many countries and international bodies are now taking a closer look at the use of transfer prices for profit shifting and are exploring alternative mechanisms such as formulary apportionment for the allocation of taxing rights.