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    Globalization, multinationals and tax base allocation: advance pricing agreements as shifts in international taxation?

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    2005-12-01markus.pdf (240.7Kb)
    Date
    2010-04-03
    Author
    Brem, Markus
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    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
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