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

dc.contributor.author	Brem, Markus
dc.date.accessioned	2010-04-03T10:02:54Z
dc.date.available	2010-04-03T10:02:54Z
dc.date.copyright	2005-12-01
dc.date.issued	2010-04-03T10:02:54Z
dc.identifier.uri	http://hdl.handle.net/11718/1920
dc.description.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.	en
dc.language.iso	en	en
dc.relation.ispartofseries	WP;2005/1917
dc.subject	Globalization - Developing countries	en
dc.subject	Tax base allocation
dc.title	Globalization, multinationals and tax base allocation: advance pricing agreements as shifts in international taxation?	en
dc.type	Working Paper	en