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2.3. Further readings

Оглавление

Becker/Englisch: Taxing Where Value Is Created: What’s ‘User Involvement’ Got to Do with It? Intertax, Vol. 47 (2019), 138.

Christians/van Apeldoom: Taxing Income Where Value Is Created, Florida Tax Review, Vol. 22 No. 1 (2018).

Collier/Andrus: Transfer Pricing and the Arm’s Length Principle, OUP Oxford, 2017.

Kaplan/Norton: The Strategy Focused Organization. Harvard Business School Press, Boston 2001.

Lang/Storck/Petruzzi: Transfer Pricing in a Post-BEPS World, Kluwer Law International, 2016.

Li/Jin/Li: Value Creation: A Constant Principle in a Changing World of International Taxation, Canadian tax journal, Vol. 67 (2019), no. 4, 1107.

Mankiw/Taylor: Economics, Cengage Learning Emea, 5th ed., 2020.

Osterwalder/Pigneur: Business Model Generation: A Handbook for Visionaries, Game Changers, and Challengers, Wiley, 2010.

Petruzzi/Tavarez: Transfer Pricing and Value Creation, Linde Verlag, 2019.

Porter: Competitive Advantage: Creating and Sustaining Superior Performance, New York, 1985.

Robillard: Contractual Arrangements and the Delineation of a Transaction: A Duo in Crisis Mode, Intertax, Vol. 45 (2017), 801.

Schön/Konrad: Fundamentals of International Transfer Pricing in Law and Economics, Springer, 2014.

Schwarz/Stein: Quantitative Verrechnungspreise: Wertschöpfung im Unternehmen verstehen, Verrechnungspreise aktiv gestalten und benchmarken, Wiley-VCH, 2018.

Transfer Pricing

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