Part 1 - AL-Tax
Part 1 - AL-Tax Part 1 - AL-Tax
Chapter 7Eden, L. (1998). Taxing Multinationals: Transfer Pricing and Corporate Income Taxation in NorthAmerica. University of Toronto Press, Toronto.Erard, B. (2001). The Income Tax Compliance Burden on Canadian Big Business. In: TaxCompliance Costs: A Festschrift for Cedric Sandford (Evans, C., Pope, J., and Hasseldine, J., eds),pp. 317–335. Prospect Media, St Leonards, USA.Ernst & Young (2005). 2005–2006 Global Transfer Pricing Surveys (www.ey.com).European Commission (2001). Towards an Internal Market without Tax Obstacles. COM(2001) 582 final, http://europa.eu.int/comm/taxation_customs/publications/official_doc/IP/ip1468/communication_en.pdf. (Ein Binnenmarkt ohne steuerliche Hindernisse: Strategie zur Schaffungeiner konsolidierten Körperschaftssteuer-Bemessungsgrundlage für die grenzüberschreitendeUnternehmenstätigkeit in der EU.) KOM (2001) 582 (23 October 2001).Feldstein, M, Hines, J.R., and Hubbard, G.R. (eds) (1995). Taxing Multinational Corporations, pp.29–38. University of Chicago Press, Chicago.Grossman, G.M., Helpman, E., and Szeidl, A. (2003). Optimal Integration Strategies for theMultinational Firm. NBER Working Paper No. W10189, December. Available at SSRN,http://ssrn.com/abstract482681.Hirsch, G. (2005). Cost Sharing Agreements: Krauts vs. Yankees – New German Transfer Pricing RulesCompared to their US Counterparts. BNA Tax Planning International – Transfer Pricing, 6(10):4–15.International Tax Review. (2006). Weekly News. September 19.OECD (1995a). OECD Model Tax Convention. OECD, Paris.OECD (1995b). Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations,Parts I and II. OECD, Paris.OECD (2001). Measuring Globalization: The Role of Multinationals in OECD Economies. OECD,Paris.OECD (2005). International Trade Report 2005. OECD, Paris.Oestreicher, A. (2000). Konzern-Gewinnabgrenzung. C.H. Beck, Munich.Oestreicher, A. and Vormoor, C. (2004). Verrechnungspreise mit Hilfe von Datenbanken –Vergleichbarkeit und Datenlage. Internationales Steuerrecht, 2:95–106.Owens, J. (1998). Taxation within a Context of Globalization. Bulletin for International FiscalDocumentation, 52:290.Ring, D. (2000). On the Frontier of Procedural Innovation: Advance Pricing Agreements and theStruggle to Allocate Income for Cross Border Taxation. Michigan Journal of International Law,21(2):143–234.Sansing, R. (1999). Relationship-specific Investments and the Transfer Pricing Paradox. Review ofAccounting Studies, 4(2):119–134.Tucha, T. (2002). Der Einsatz von Unternehmensdatenbanken bei Verrechnungspreisanalysen.Internationales Steuerrecht, 21:745–752.Walpole, M. (1999). Compliance Cost Control by Revenue Authorities in the OECD. In: TaxCompliance Costs: A Festschrift for Cedric Sandford (Evans, C., Pope, J., and Hasseldine, J., eds),pp. 369–388. Prospect Media, St Leonards, USA.Williamson, O.E. (1985). The Economic Institutions of Capitalism. Oxford University Press, Oxford.Williamson, O.E. (1996). The Mechanisms of Governance. Oxford University Press, Oxford.Williamson, O.E. (1998). Transaction Cost Economics: How It Works, Where It Is Headed. DeEconomist, 146:23–58.169
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