限定检索结果

文献类型

  • 2,708 篇 期刊文献
  • 11 篇 学位论文
  • 9 册 图书
  • 4 篇 会议

馆藏范围

  • 2,732 篇 电子文献

日期分布

学科分类号

  • 1,872 篇 经济学
    • 1,751 篇 应用经济学
  • 129 篇 管理学
    • 124 篇 工商管理
    • 3 篇 图书情报与档案管...
    • 1 篇 管理科学与工程(可...
    • 1 篇 公共管理
  • 84 篇 法学
    • 64 篇 法学
    • 9 篇 社会学
    • 8 篇 政治学
  • 38 篇 工学
    • 8 篇 计算机科学与技术...
    • 2 篇 化学工程与技术
    • 2 篇 轻工技术与工程
    • 1 篇 机械工程
    • 1 篇 动力工程及工程热...
    • 1 篇 电气工程
    • 1 篇 电子科学与技术(可...
    • 1 篇 建筑学
    • 1 篇 矿业工程
    • 1 篇 纺织科学与工程
  • 24 篇 理学
    • 18 篇 数学
    • 4 篇 地理学
  • 3 篇 军事学
  • 3 篇 农学
  • 2 篇 医学
    • 1 篇 公共卫生与预防医...
  • 2 篇 教育学
  • 1 篇 哲学
  • 1 篇 文学

主题

  • 2,732 篇 transfer pricing
  • 588 篇 taxation
  • 355 篇 taxation -- law ...
  • 336 篇 international bu...
  • 241 篇 law & legislatio...
  • 239 篇 corporate taxes
  • 238 篇 pricing
  • 203 篇 advance pricing ...
  • 202 篇 intercompany tra...
  • 154 篇 cross border tra...
  • 100 篇 tax administrati...
  • 92 篇 government polic...
  • 73 篇 income tax
  • 72 篇 market prices
  • 71 篇 tax laws
  • 70 篇 income taxes
  • 70 篇 tax consultants
  • 69 篇 intangible prope...
  • 68 篇 tax evasion
  • 65 篇 business enterpr...

机构

  • 20 篇 center, tilburg ...
  • 20 篇 tuck school of b...
  • 7 篇 baker & mckenzie...
  • 7 篇 feinschreiber & ...
  • 7 篇 pricewaterhousec...
  • 6 篇 ernst & young
  • 5 篇 baker & mckenzie...
  • 5 篇 baker & mckenzie...
  • 4 篇 baker & mckenzie...
  • 4 篇 pricewaterhousec...
  • 4 篇 pwc
  • 3 篇 baker & mckenzie...
  • 3 篇 boston universit...
  • 3 篇 director, kpmg
  • 3 篇 ernst & young ll...
  • 3 篇 fenwick & west
  • 3 篇 la salle univers...
  • 3 篇 partner, ernst &...
  • 3 篇 shin nihon ernst...
  • 2 篇 academia de stud...

作者

  • 37 篇 feinschreiber, r...
  • 36 篇 kent, margaret
  • 23 篇 sansing, richard
  • 20 篇 richard.c.sansi...
  • 19 篇 cunningham, ralp...
  • 14 篇 przysuski, marti...
  • 12 篇 ashley, sophie
  • 12 篇 sporken, eduard
  • 11 篇 borkowski s.c.
  • 10 篇 fink, ronald
  • 10 篇 jeffrey, philipp...
  • 10 篇 vogele, alexande...
  • 9 篇 briault, simon
  • 9 篇 grocott, jack
  • 9 篇 gruendel, karl
  • 9 篇 rutges, dave
  • 8 篇 j. l
  • 7 篇 patel, vispi
  • 6 篇 karl.gruendel@j...
  • 6 篇 philippe.jeffre...

语言

  • 2,649 篇 英文
  • 16 篇 俄文
  • 13 篇 土耳其文
  • 10 篇 中文
  • 7 篇 乌克兰文
  • 6 篇 西班牙文
  • 6 篇 罗马尼亚文
  • 5 篇 克罗地亚文
  • 4 篇 波兰文
  • 3 篇 葡萄牙文
  • 3 篇 塞尔维亚文
  • 2 篇 立陶宛文
  • 1 篇 捷克文
  • 1 篇 德文
  • 1 篇 法文
  • 1 篇 匈牙利文
  • 1 篇 斯洛伐克文
  • 1 篇 斯洛文尼亚文
检索条件"主题词=Transfer pricing"
2732 条 记 录,以下是1-10 订阅
排序:
MNCS cite Transfer pricing as top tax concern
LatinFinance
收藏 引用
LatinFinance 第92期 12页
Highlights an Ernst & Young's third annual Transfer pricing Global Survey which indicated that Transfer pricing is the top concern of multinational parent corporations (MNCs). Volume of cross-border trade taking place... 详细信息
来源: EBSCOBSC期刊 EBSCOBSC期刊 评论
PROPOSALS FOR REVISING THE Transfer pricing AUDIT STRUCTURE
Corporate Business Taxation Monthly
收藏 引用
Corporate Business Taxation Monthly 2002年 第8期3卷 3页
作者: Feinschreiber, Robert Kent, Margaret
Deals with the proposal to revise the Transfer pricing audit structure in the U.S. Categories of Transfer pricing methodologies; Suggestions for improving the Transfer pricing audit structure; Benefits from divergent ... 详细信息
来源: EBSCOBSC期刊 EBSCOBSC期刊 评论
Optimal Transfer pricing for the Multinational Firm
收藏 引用
Financial Management (1972) 1972年 第3期1卷 74-87页
作者: J. William Petty II Ernest W. Walker Assistant Professor of Finance Texas Tech University Professor of Finance University of Texas Austin Consulting economist National Association of Credit Management
Intercorporate pricing for the multinational firm is a prime problem. Several key operational needs may be fulfilled by means of effective Transfer pricing policies.
来源: 过期西文期刊 ebsco(BSP/buh) 评论
Richard A Clark
International Tax Review
收藏 引用
International Tax Review 2009年 173-173页
The article profiles Richard A. Clark, who has over 20 years of Transfer pricing experience with the law firm Deloitte Tax LLP, located in Washington, D.C. His law practice covers helping international business enterp... 详细信息
来源: EBSCOBSC期刊 EBSCOBSC期刊 评论
THE PROPOSED Transfer pricing REGULATIONS: COMMENTS AND CONCERNS
收藏 引用
National Tax Journal 第3期45卷 233-238页
作者: Dicker, Laurie J. Carlson, George N
This article focuses on the concerns over the proposed Transfer pricing regulations in the U.S. The proposed Transfer pricing regulations include important changes to the internationally recognized arm's-length standa... 详细信息
来源: EBSCOBSC期刊 EBSCOBSC期刊 评论
Economic models of Transfer pricing in decentralized firms
收藏 引用
European Accounting Review 第3期4卷 585-586页
作者: Slof, Eric John Universitat Pompeu Fabra
This article discusses economic models of Transfer pricing in decentralized firms. A particular interest is taken in the economic perspective. Information comes predominantly from surveys, which typically collect data... 详细信息
来源: EBSCOBSC期刊 EBSCOBSC期刊 评论
UWARUNKOWANIA DECYZJI W TRANSAKCJACH PODMIOTÓW POWIĄZANYCH
Operations Research and Decisions
收藏 引用
Operations Research and Decisions 2007年 第1期 79-90页
作者: KROIK, Janusz MALARA, Zbigniew Instytut Organizacji i Zarządzania Politechnika Wrocławska ul. Smoluchowskiego 25 50-372 Wrocław
Along with the development of world and regional economy the importance of the Transfer pricing is growing up. In the paper, some results of research accomplished in Poland, in 2006, are partly presented. It was carri... 详细信息
来源: ebsco(BSP/buh) EBSCOBSC期刊 EBSCOBSC期刊 评论
United States
International Tax Review
收藏 引用
International Tax Review 2007年 495-532页
作者: Schrotenboer, Ronald rschrotenboer@fenwick.com Forst, David dforst@fenwick.com Partners in the tax group of Fenwick & West Mountain View California
The article presents an update on tax law in the U.S. There were changes made to the subpart F rules and Transfer pricing regulations. In May 2006, Subpart F was enacted to prevent Subpart F income for payments betwee... 详细信息
来源: EBSCOBSC期刊 EBSCOBSC期刊 ebsco(BSP/buh) 评论
Transfer pricing Audits in Mexico: Analysis of the Process and Defense Options
Tax Management International Journal
收藏 引用
Tax Management International Journal 2010年 第7期39卷 399-401页
作者: Barrett, Fred Calatayud, Adolfo PricewaterhouseCoopers LLP Mexico City Mexico
The article discusses the Transfer pricing audit program introduced by the Mexican tax authority, the Tax Administration Service, that covers both domestic and international associated-party deals in different sectors... 详细信息
来源: EBSCOBSC期刊 EBSCOBSC期刊 评论
Tax court upholds regulatory requirement for readily ascertainable FMV in connection
Tax Management Compensation Planning Journal
收藏 引用
Tax Management Compensation Planning Journal 第11期21卷 287页
Presents the `Cramer versus Comr.' case showing the Tax Court's upholding of the validity of the Internal Revenue Service's Section 83 regulations. Factors required for non-publicly traded options' readily ascertainab... 详细信息
来源: EBSCOBSC期刊 EBSCOBSC期刊 评论