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http://hdl.handle.net/11718/1920| Title: | Globalization, multinationals and tax base allocation: advance pricing agreements as shifts in international taxation? |
| Authors: | Brem, Markus |
| Keywords: | Globalization - Developing countries;Tax base allocation |
| Issue Date: | 3-Apr-2010 |
| Series/Report no.: | WP;2005/1917 |
| Abstract: | This paper elaborates on the emergence of so-called advance pricing agreements APA in international taxation and corresponding APA programs in individual countries It refers how globliging business processes trigger governance change on the nation state level regarding the identification and allocation of the tex base of multinational companies. |
| URI: | http://hdl.handle.net/11718/1920 |
| Appears in Collections: | Working Papers |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| 2005-12-01markus.pdf | 240.75 kB | Adobe PDF | View/Open |
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