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001			119157833X
003			DE-101
005			20250121095813.0
007			cr||||||||||||
008			190727s2009 gw |||||o|||| 00||||eng
015			_a19,O08 _2dnb
016	7		_2DE-101 _a119157833X
020			_a9783889854551 _9978-3-88985-455-1
024	7		_2urn _aurn:nbn:de:0168-ssoar-194019
024	8		_aoai:gesis.izsoz.de:document/19401
035			_a(DE-599)DNB119157833X
040			_a1240 _bger _cDE-101 _d9999
044			_cXA-DE-BW
100	1		_81\p _aBhat, Ganapati
245	1	0	_aTransfer pricing, tax havens and global governance
264		1	_aBonn, _c2009
300			_aOnline-Ressource, 46 S.
490	1		_aDIE Discussion Paper _vBd. 7/2009
500			_aVeröffentlichungsversion
506			_aOpen Access unbekannt _fRestrictions unspecified _2star
506	0		_aOpen Access _fUnrestricted online access _uhttp://purl.org/coar/access_right/c_abf2 _2star
520			_aAbstract: "Tax-motivated transfer pricing has attracted world attention owing to the existence of low-tax jurisdictions and the volume of the activities of multinational corporations (MNCs). MNCs have many instruments for shifting profits through transfer pricing, and tax havens provide ample opportunity for this. Tax havens pose the threat of capital flight and income shifting from high-tax countries. At present, there are two ways of tackling this problem: by applying the arm's length principle to determine the tax payable by MNCs in a particular jurisdiction or by using a formula to allocate tax payable by MNCs between countries. Based on various studies conducted so far, this paper summarizes the advantages and disadvantages of these methods in solving the problem of profit-shifting by MNCs. The predicament is truly global in nature, and no single country or group of countries can hope to resolve it. It is high time a global institution was set up to calculate MNCs' worldwide income and
540			_aDeposit Licence - Keine Weiterverbreitung, keine Bearbeitung _uhttps://www.gesis.org/en/ssoar/home/information/grant-of-licences
650		7	_aMultinationales Unternehmen
650		7	_aPretiale Lenkung
650		7	_aVerrechnungspreis
650		7	_aGewinnverlagerung
650		7	_aSteueroase
650		7	_aBesteuerungsverfahren
650		7	_aGlobal Governance
653		0	_a(stw)Multinationales Unternehmen
653		0	_a(stw)Verrechnungspreis
653		0	_a(stw)Gewinnverlagerung
653		0	_a(stw)Steueroase
653		0	_a(stw)Besteuerungsverfahren
653		0	_a(stw)Global Governance
653		0	_a(stw)Welt
653		0	_a(thesoz)multinationales Unternehmen
653		0	_a(thesoz)Gewinnverteilung
653		0	_a(thesoz)Steuerflucht
653		0	_a(thesoz)Global Governance
653		0	_a(thesoz)Gewinn
653		0	_a(thesoz)Besteuerung
653		0	_a(thesoz)Gewinn- und Verlustrechnung
653			_aVerrechnungspreis
653			_aGewinnverlagerung
653			_aSteueroase
653			_aSteuerbemessung
653		6	_aGraue Literatur
710	2		_aDeutsches Institut für Entwicklungspolitik gGmbH
830		0	_aDIE Discussion Paper _vBd. 7/2009
856	4	0	_uhttps://nbn-resolving.org/urn:nbn:de:0168-ssoar-194019
856		0	_uhttps://d-nb.info/119157833X/34
856	4		_qapplication/pdf _s bytes _uhttp://www.ssoar.info/ssoar/handle/document/19401
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