Authors: Hervé, Yves¹, Bernstein, Ronald²

Superior Title: International Tax Journal. Jan/Feb2024, Vol. 50 Issue 1, p42-51. 10p.

Subject Terms: *CORPORATIONS, *TRANSFER pricing, *BUSINESS relocation, *TAX laws

Geographic Terms: GERMANY

Authors: Jenn, Brian¹

Superior Title: International Tax Journal. Jan/Feb2024, Vol. 50 Issue 1, p3-6. 4p.

Subject Terms: *TRANSFER pricing, *LEGAL liability, *TAX rates, *TAXATION, JURISDICTION

Authors: Varadharajan, Sowmya

Superior Title: Tax Executive. Nov/Dec2023, Vol. 75 Issue 6, p48-55. 6p.

Subject Terms: *TRANSFER pricing, *TAXPAYER compliance, *AUDITING, *ACCOUNTING standards

Authors: Krzysztof, LIPKA¹ lipkak@kozminski.edu.pl

Superior Title: Journal of Public Administration, Finance & Law. 2023, Issue 29, p311-320. 10p.

Subject Terms: *TRANSFER pricing, *BUSINESS tax, *INTERNATIONAL taxation, *BUSINESS communication, *ALLOCATION (Accounting), *FINANCIAL statements, *ONLINE sales taxation

Authors: Keyser, John D.¹ (AUTHOR), Neuman, Erica L.² (AUTHOR)

Superior Title: Issues in Accounting Education. Aug2023, Vol. 38 Issue 3, p139-154. 16p. 1 Diagram, 6 Charts, 1 Graph.

Subject Terms: *TRANSFER pricing, *COST-of-living adjustments, *TAX courts, *INTERNATIONAL business enterprises, *TAX planning

Geographic Terms: ATLANTA (Ga.)

Company/Entity: COCA-Cola Co. 003296175 KO

Authors: Bettge, Thomas, Reboulet, Addisen

Superior Title: Tax Adviser. Jun2024, Vol. 55 Issue 6, p17-20. 4p.

Subject Terms: *TRANSFER pricing, *TAX penalties, *TAXATION, *TAXPAYER compliance

Geographic Terms: UNITED States

Authors: Fonseca, Peter Vaz da¹ (AUTHOR) peter@ebpocontabil.com.br, Jucá, Michele Nascimento¹ (AUTHOR) michele.juca@mackenzie.br, Vieito, João Paulo da Torre² (AUTHOR) joaovieito@esce.ipvc.pt

Superior Title: Thunderbird International Business Review. May2024, Vol. 66 Issue 3, p301-320. 20p.

Subject Terms: *TAX havens, *TRANSFER pricing, *INHERITANCE & transfer tax, *EMERGING markets, *TAX administration & procedure, *TAX benefits, *TAX rates

Authors: Weber, Julia Skubis, Mallon, Connor¹, Kroll, Ethan, Lipeles, Stewart²

Superior Title: International Tax Journal. May/Jun2023, Vol. 49 Issue 3, p37-46. 10p.

Subject Terms: *TRANSFER pricing, *RELATED party transactions, *INCOME tax, *CORPORATE taxes

Geographic Terms: BRAZIL

Authors: Llinares, Emmanuel, Durand, Pierre-Henri, Gayral, Julien, Rutschmann, Yves

Superior Title: International Tax Journal. May/Jun2023, Vol. 49 Issue 3, p31-36. 6p.

Subject Terms: *TRANSFER pricing, *TAXPAYER advocates, *TAX penalties, PROSECUTION

Geographic Terms: FRANCE

Superior Title: Umsatzsteuer-Rundschau. Mar2024, Vol. 73 Issue 6, pr7-r12. 6p.

Subject Terms: *VALUE-added tax, *TRANSFER pricing, *AFFILIATED corporations, *CORPORATE taxes, *DISCLAIMERS, LEGAL literature

Authors: Rasch, Stephan (AUTHOR), Leherpeur, Marion (AUTHOR)

Superior Title: Die Unternehmensbesteuerung (Ubg). Feb2024, Vol. 17 Issue 2, p94-101. 8p.

Subject Terms: *TRANSFER pricing, *AUTOMOTIVE suppliers, *PLAINTIFFS, *COST, FEDERAL courts

Authors: Tran, Alfred¹ (AUTHOR) alfred.tran@anu.edu.au, Xu, Wanmeng¹ (AUTHOR)

Superior Title: Accounting & Finance. Mar2024, Vol. 64 Issue 1, p869-901. 33p.

Subject Terms: *TRANSFER pricing, *FOREIGN subsidiaries, *INTERNATIONAL business enterprises, EROSION

Geographic Terms: AUSTRALIA

Company/Entity: AUSTRALIA. Parliament

Authors: Wang, Bingxue¹ (AUTHOR) bx.emily.wang@gmail.com

Superior Title: International Journal of Economic Theory. Mar2024, Vol. 20 Issue 1, p120-155. 36p.

Subject Terms: *FOREIGN investments, *TRANSFER pricing, *ECONOMIC competition, *INTERNATIONAL trade

Authors: Kusbandiyah, Ani¹ annykusbandiyah@gmail.com, Fakhruddin, Iwan¹, Mudjiyanti, Rina¹, Priyanto, Eko¹

Superior Title: Indonesian Journal of Business Analytics. Feb2024, Vol. 4 Issue 1, p315-332. 18p.

Subject Terms: *TRANSFER pricing, *ENERGY industries, *LISTING of securities, *TAX havens, ENERGY transfer

Geographic Terms: INDONESIA

Authors: Musselli, Andrea¹

Superior Title: International Tax Journal. Jan/Feb2023, Vol. 49 Issue 1, p31-44. 8p.

Subject Terms: *TRANSFER pricing, *INTANGIBLE property, *ACTIONS & defenses (Law), *TAX administration & procedure, GRAPH labelings

Superior Title: Budapest Business Journal. 2/24/2023, Vol. 31 Issue 4, p16-20. 5p.

Subject Terms: *TRANSFER pricing, *BUSINESS enterprises, *REVENUE accounting, *FINANCIAL statements, *ACCOUNTING, *ACCOUNTING policies

Superior Title: International Tax Review. 4/22/2024, pN.PAG-N.PAG. 1p.

Subject Terms: *BANKING industry, *TRANSFER pricing, *CAPITAL requirements

Superior Title: International Tax Review. 4/8/2024, pN.PAG-N.PAG. 1p.

Subject Terms: *PRICE regulation, *TRANSFER pricing

Superior Title: International Tax Review. 4/1/2024, pN.PAG-N.PAG. 1p.

Subject Terms: *TRANSFER pricing, *ADMINISTRATIVE courts, FEDERAL courts

Geographic Terms: SWITZERLAND

Superior Title: International Tax Review. 4/1/2024, pN.PAG-N.PAG. 1p.

Subject Terms: *TRANSFER pricing, *TAX auditing, *INHERITANCE & transfer tax, *AUDITING, *TAXATION