364
Views
0
CrossRef citations to date
0
Altmetric
Articles

Arm's Length Principle vs. Formulary Apportionment in BEPS Action 13: Stakeholders’ Perspectives

&

References

  • Allen, A., & Ramanna, K. (2013). Towards an understanding of the role of standard setters in standard setting. Journal of Accounting and Economics, 55(1), 66–90. https://doi.org/10.1016/j.jacceco.2012.05.003
  • Avi-Yonah, R. S. (2009). Between formulary apportionment and the OECD guidelines: A proposal for reconciliation http://repository.law.umich.edu/cgi/viewcontent.cgi?article=1103&context=law_econ_archive.
  • Beuselinck, C., Cascino, S., Deloof, M., & Vanstraelen, A. (2019). Earnings management within multinational corporations. The Accounting Review, 94(4), 45–76. https://doi.org/10.2308/accr-52274
  • Bryman, A. (2015). Social research methods. Oxford University Press.
  • Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010). Are family firms more tax aggressive than non-family firms? Journal of Financial Economics, 95(1), 41–61. https://doi.org/10.1016/j.jfineco.2009.02.003
  • Clausing, K. Z. (2017). Lessons for international tax reform from the US state experience under formulary apportionment. In S. Picciotto (Ed.), Taxing multinational enterprises as unitary firms (pp. 89–99). ICTD and Norad Publication.
  • Cockfield, A. J. (2004). Formulary taxation versus the arm’s length principle: The battle among doubting Thomases, Purists, and Pragmatists. Canadian Tax Journal, 52(1), 114–123.
  • Dean, S. A. (2005). Attractive complexity: Tax deregulation, the check-the-box election, and the future of tax simplification. Hofstra Law Review, 34(2), 405–467.
  • De Simone, L., & Olbert, M. (2019). “Real effects of private country-by country disclosure.” Working paper. Stanford University and University of Mannheim.
  • Durst, M. C. (2017). A practical approach to a transition to formulary apportionment. In S. Picciotto (Ed.), Taxing multinational enterprises as unitary firms (pp. 44–67). ICTD and Norad Publication.
  • Dworkin, R. (1977). Taking rights seriously. Harvard University Press.
  • Eden, L. (1998). Taxing multinationals. University of Toronto Press.
  • Elschner, C., & Hardeck, I. (2021). Assessing the influence of different interest groups on international tax policy: Evidence from the BEPS project. Contemporary Accounting Research, 39(1), 304–338. https://doi.org/10.1111/1911-3846.12722
  • Farrar, J., Donnelly, M. E., & Dhaliwal, S. B. (2013). Procedural aspects of tax fairness: A content analysis of Canadian tax jurisprudence. The ATA Journal of Legal Tax Research, 11(2), 21–37. https://doi.org/10.2308/jltr-50552
  • Foarta, D., & Morelli, M. (2022). The common determinants of legislative and regulatory complexity. BAFFI CAREFIN Centre Research Paper No, 2022-185.
  • Graneheim, U. H., & Lundman, B. (2004). Qualitative content analysis in nursing research: concepts, procedures and measures to achieve trustworthiness. Nurse Education Today, 24(2), 105–112. https://doi.org/10.1016/j.nedt.2003.10.001
  • Greil, S., Overesch, M., Rohlfing-Bastian, A., Schreiber, U., & Sureth-Sloane, C. (2022). Towards an amended arm’s length principle – tackling complexity and implementing destination rules in transfer pricing. TRR 266 Accounting for Transparency Working Paper Series No. 89, WU International Taxation Research Paper Series No, 2022-10.
  • Gros, M., & Worret, D. (2016). Lobbying and audit regulation in the EU. Accounting in Europe, 13(3), 381–403. https://doi.org/10.1080/17449480.2016.1255343
  • Guest, G., MacQueen, K. M., & Namey, E. E. (2012). Applied thematic analysis. Sage Publications.
  • Hsieh, H., & Shannon, S. (2005). Three approaches to qualitative content analysis. Qualitative Health Research, 15(9), 1277–1288. https://doi.org/10.1177/1049732305276687
  • Huang, J. (2018). Foreign earnings management of US multinational companies: The role of decision rights. Journal of International Business Studies, 49(5), 552–574. https://doi.org/10.1057/s41267-017-0143-3
  • International Chamber of Commerce. (1992). Proposed U.S. income tax regulations for intercompany transfer pricing and cost sharing under section 482 of the internal revenue code. Document No. 180/348 https://www.irs.gov/pub/int_practice_units/ISI9422_09_06.PDF.
  • James, M. (2010). Humpty Dumpty’s guide to tax law: Rules, principles and certainty in taxation. Critical Perspectives on Accounting, 21(7), 573–583. https://doi.org/10.1016/j.cpa.2010.03.007
  • Jones, C. (2010). Archival data: Advantages and disadvantages for research in psychology. Social and Personality Psychology Compass, 4(11), 1008–1017. https://doi.org/10.1111/j.1751-9004.2010.00317.x
  • Klein, M., & Fülbier, R. U. (2019). Inside the Black Box of IASB Standard Setting: Evidence from Board Meeting Audio Playbacks on the Amendment of IAS 19 (2011). Accounting in Europe, 16(1), 1–43.
  • Kondracki, N. L., Wellman, N. S., & Amundson, D. R. (2002). Content analysis: Review of methods and their applications in nutrition education. Journal of Nutrition Education and Behaviour, 34(4), 224–230. https://doi.org/10.1016/S1499-4046(06)60097-3
  • Krippendorff, K. (2013). Content analysis: An introduction to its methodology. Sage Publications.
  • Larson, R. K., Myring, M., & Orens, R. (2022). Us comment letter writing to the IASB and evolving SEC views on the use of IFRS. Accounting in Europe, 19(2), 255–286. https://doi.org/10.1080/17449480.2022.2046281
  • Lohse, T., Riedel, N., & Spengel, C. (2012). The increasing importance of transfer pricing–a worldwide overview https://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Docs/WP1227.pdf.
  • McLeay, M., Ordelheide, D., & Young, S. (2000). Constituent lobbying and its impact on the development of financial reporting regulations: evidence from Germany. Accounting, Organization and Society, 25(1), 79–98. https://doi.org/10.1016/S0361-3682(99)00028-8
  • Neuendorf, K. A. (2016). The content analysis guidebook. Sage Publication.
  • OECD. (1979). International investment and multinational enterprises, review of the 1976 declaration and decisions. Organization for Economic Cooperation and Development.
  • OECD. (2012). Report to the ‘Transparency in Financial Reporting’ Subgroup of the OECD informal task force on tax and development on central registration and public availability of statutory accounts in developing countries. Organization for Economic Cooperation and Development. http://www.oecd.org/ctp/tax-global/2.%20Final_report_to_Sub_Group.pdf.
  • OECD. (2013). Action plan on base erosion and profit shifting. Organization for Economic Cooperation and Development. https://www.oecd.org/tax/beps/action-plan-on-base-erosion-and-profit-shifting-9789264202719-en.htm.
  • OECD. (2015). Addressing the Tax challenges of the digital economy. Organization for Economic Cooperation and Development. https://www.oecd-ilibrary.org/docserver/9789264241046-en.pdf?expires=1678061550&id=id&accname=guest&checksum=F3CEF0988413AEB8876C3B3AB26C9DA4.
  • OECD. (2016). BEPS - Frequently asked questions. Organization for Economic Cooperation and Development. http://www.oecd.org/ctp/beps-frequentlyaskedquestions.htm.
  • O’Kane, J., & Hager, M. (2022). Inside Amazon’s strategy to shield its profits from Canadian taxes. The Globe and Mail. Retrieved July 15, 2022, from https://www.theglobeandmail.com/business/article-amazon-taxable-profits-canada/.
  • Picciotto, S. (1992). International taxation and intrafirm pricing in transnational corporate groups. Accounting, Organizations and Society, 17(8), 759–792. https://doi.org/10.1016/0361-3682(92)90003-B
  • Picciotto, S. (2017). Unitary alternatives and formulary apportionment. In S. Picciotto (Ed.), Taxing multinational enterprises as unitary firms (pp. 27–44). ICTD and Norad Publication.
  • PwC. (2015). An insight into PwC’s 18th annual global CEO survey. Retrieved December 28, 2016, from http://www.pwc.com/gx/en/ceo-survey/index.jhtml?WT.ac=vt-ceosurvey.
  • Ramanna, K. (2007). The implications of unverifiable fair-value accounting: evidence from the political economy of goodwill accounting. Journal of Accounting and Economics, 45(2-3), 253–281. https://doi.org/10.1016/j.jacceco.2007.11.006
  • Rossing, C. P. (2013). Tax strategy control: The case of transfer pricing tax risk management. Management Accounting Research, 24(2), 175–194. https://doi.org/10.1016/j.mar.2013.04.008
  • United States Treasury & IRS. (1988). A study of intercompany pricing. Baton Rouge.
  • Walton, P. (2020). Accounting and politics in Europe: Influencing the standard. Accounting in Europe, 17(3), 303–313. https://doi.org/10.1080/17449480.2020.1714065
  • Weinberg, S. L., & Abramowitz, S. K. (2008). Statistics using SPSS: An integrative approach. Cambridge University Press.
  • Williamson, O. E. (1985). The economic institutions of capitalism: Firms, markets, relational contracting. Cambridge University Press, Free Press.
  • Yackee, J. W., and S. W. Yackee. 2006. A bias towards business? Assessing interest group influence on the US bureaucracy. Journal of Politics 68 (1): 128–39. doi:10.1111/j.1468-2508.2006.00375.x

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.