Inefficiencies of bilateral advanced pricing agreements ( BAPA ) in taxing multinational companies Akinori Tomohara
By: Tomohara, Akinori
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Material type: 
ArticlePublisher: 2004Subject(s): PRECIOS DE TRANSFERENCIA | EMPRESAS MULTINACIONALES | EVASION FISCAL | ACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA
In:
National tax journal v. 57, n. 4, December 2004, p. 863-873
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 233/2004/4-5 (Browse shelf) | Available | OP 233/2004/4-5 |
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| OP 233/2004/4-2 Effective tax rate changes and earnings stripping following corporate inversion | OP 233/2004/4-3 Marriage penalties in public programs | OP 233/2004/4-4 Taxation and the demand for gambling | OP 233/2004/4-5 Inefficiencies of bilateral advanced pricing agreements ( BAPA ) in taxing multinational companies | OP 233/2004/4-6 The economics of corporate tax selfishness | OP 233/2004/4-7 The corporate tax | OP 233/2004/4-8 The tax shelter problem |
Resumen. Conclusión. Bibliografía.
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