FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2208367746> ?p ?o ?g. }

• W2208367746 abstract "Using a survey of tax executives from multinational corporations, we document that some firms set their transfer pricing strategy to minimize tax payments, but more firms focus on tax compliance. We estimate that a firm focusing on minimizing taxes has a GAAP effective tax rate that is 6.6 percentage points lower and generates about $43 million more in tax savings, on average, than a firm focusing on tax compliance. Available Compustat data on sample firms confirm our survey-based inferences. We also find that transfer pricing-related tax savings are greater when higher foreign income, tax haven use, and R&D activities are combined with a tax minimization strategy. Finally, compliance-focused firms report lower FIN 48 tax reserves than tax-minimizing firms, consistent with the former group using less uncertain transfer pricing arrangements. Collectively, our study provides direct evidence that multinational firms have differing internal priorities for transfer pricing, and that these differences are strongly related to the taxes reported by these firms." @default.
• W2208367746 created "2016-06-24" @default.
• W2208367746 creator A5002772957 @default.
• W2208367746 creator A5057502714 @default.
• W2208367746 creator A5085011397 @default.
• W2208367746 date "2013-01-01" @default.
• W2208367746 modified "2023-10-01" @default.
• W2208367746 title "Transfer Pricing: Strategies, Practices, and Tax Minimization" @default.
• W2208367746 cites W1578557951 @default.
• W2208367746 cites W1706316207 @default.
• W2208367746 cites W1982518833 @default.
• W2208367746 cites W1987604705 @default.
• W2208367746 cites W1998689051 @default.
• W2208367746 cites W2029082059 @default.
• W2208367746 cites W2062684135 @default.
• W2208367746 cites W2077717568 @default.
• W2208367746 cites W2089006770 @default.
• W2208367746 cites W2097906755 @default.
• W2208367746 cites W2103155532 @default.
• W2208367746 cites W2111403755 @default.
• W2208367746 cites W2120365743 @default.
• W2208367746 cites W2120724826 @default.
• W2208367746 cites W2124570915 @default.
• W2208367746 cites W2125535361 @default.
• W2208367746 cites W2127219089 @default.
• W2208367746 cites W2133069644 @default.
• W2208367746 cites W2140730002 @default.
• W2208367746 cites W2149290365 @default.
• W2208367746 cites W2158168563 @default.
• W2208367746 cites W2159009721 @default.
• W2208367746 cites W2160867884 @default.
• W2208367746 cites W2170328100 @default.
• W2208367746 cites W2189530855 @default.
• W2208367746 cites W2485698598 @default.
• W2208367746 cites W2592835788 @default.
• W2208367746 cites W3122134095 @default.
• W2208367746 cites W3124709286 @default.
• W2208367746 cites W3125406606 @default.
• W2208367746 doi "https://doi.org/10.2139/ssrn.2216870" @default.
• W2208367746 hasPublicationYear "2013" @default.
• W2208367746 type Work @default.
• W2208367746 sameAs 2208367746 @default.
• W2208367746 citedByCount "4" @default.
• W2208367746 countsByYear W22083677462014 @default.
• W2208367746 countsByYear W22083677462015 @default.
• W2208367746 countsByYear W22083677462016 @default.
• W2208367746 crossrefType "journal-article" @default.
• W2208367746 hasAuthorship W2208367746A5002772957 @default.
• W2208367746 hasAuthorship W2208367746A5057502714 @default.
• W2208367746 hasAuthorship W2208367746A5085011397 @default.
• W2208367746 hasConcept C100001284 @default.
• W2208367746 hasConcept C10138342 @default.
• W2208367746 hasConcept C111326686 @default.
• W2208367746 hasConcept C144133560 @default.
• W2208367746 hasConcept C158016649 @default.
• W2208367746 hasConcept C162077342 @default.
• W2208367746 hasConcept C162324750 @default.
• W2208367746 hasConcept C175444787 @default.
• W2208367746 hasConcept C2777203310 @default.
• W2208367746 hasConcept C2779755355 @default.
• W2208367746 hasConcept C2779836051 @default.
• W2208367746 hasConcept C2780313560 @default.
• W2208367746 hasConcept C514942387 @default.
• W2208367746 hasConcept C551662922 @default.
• W2208367746 hasConcept C556758197 @default.
• W2208367746 hasConceptScore W2208367746C100001284 @default.
• W2208367746 hasConceptScore W2208367746C10138342 @default.
• W2208367746 hasConceptScore W2208367746C111326686 @default.
• W2208367746 hasConceptScore W2208367746C144133560 @default.
• W2208367746 hasConceptScore W2208367746C158016649 @default.
• W2208367746 hasConceptScore W2208367746C162077342 @default.
• W2208367746 hasConceptScore W2208367746C162324750 @default.
• W2208367746 hasConceptScore W2208367746C175444787 @default.
• W2208367746 hasConceptScore W2208367746C2777203310 @default.
• W2208367746 hasConceptScore W2208367746C2779755355 @default.
• W2208367746 hasConceptScore W2208367746C2779836051 @default.
• W2208367746 hasConceptScore W2208367746C2780313560 @default.
• W2208367746 hasConceptScore W2208367746C514942387 @default.
• W2208367746 hasConceptScore W2208367746C551662922 @default.
• W2208367746 hasConceptScore W2208367746C556758197 @default.
• W2208367746 hasLocation W22083677461 @default.
• W2208367746 hasOpenAccess W2208367746 @default.
• W2208367746 hasPrimaryLocation W22083677461 @default.
• W2208367746 hasRelatedWork W1548828738 @default.
• W2208367746 hasRelatedWork W2099392416 @default.
• W2208367746 hasRelatedWork W2129877028 @default.
• W2208367746 hasRelatedWork W2133984078 @default.
• W2208367746 hasRelatedWork W2603382877 @default.
• W2208367746 hasRelatedWork W2754328702 @default.
• W2208367746 hasRelatedWork W2776838284 @default.
• W2208367746 hasRelatedWork W2786664788 @default.
• W2208367746 hasRelatedWork W2897856795 @default.
• W2208367746 hasRelatedWork W2970578088 @default.
• W2208367746 hasRelatedWork W2970970281 @default.
• W2208367746 hasRelatedWork W3121262684 @default.
• W2208367746 hasRelatedWork W3121402739 @default.
• W2208367746 hasRelatedWork W3121965157 @default.
• W2208367746 hasRelatedWork W3122731494 @default.
• W2208367746 hasRelatedWork W3123640390 @default.
• W2208367746 hasRelatedWork W3123885639 @default.

• next