Browsing by Author "Brem, Markus"
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Fuzzy Transfer Pricing World: On the Analysis of Transfer Pricing with Fuzzy Logic Techniques
Tucha, Thomas; Brem, Markus (2009-09-02)The arm’s length analysis of international transfer prices of multinational firms lacks sound methodological approach of the so-called function and risk analysis. In practice, such analyses are descriptive. Derived from ... -
Globalization, multinationals and tax base allocation: advance pricing agreements as shifts in international taxation?
Brem, Markus (2010-04-03)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 ... -
On Transfer Pricing: Conceptual Thoughts on the Nature of the Multinational Firm
Brem, Markus; Tucha, Thomas (2009-09-02)This paper deploys Transaction Cost Economics (TCE) to elaborate on the shortcomings of “mainstream” transfer pricing in multinational firms. Departing from the notion that multinationals increasingly (re-)organize their ...