Thibaut Roques

Independent

SCHOLARLY PAPERS

3

DOWNLOADS

461

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (3)

1.

Transfer Pricing for Digital Platforms

Number of pages: 28 Posted: 31 Jan 2018
Thibaut Roques
Independent
Downloads 231 (184,825)
Citation 1

Abstract:

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International Tax, BEPS, OECD, Transfer Pricing, Profit Shifting, Digital Platform, Multi-Sided Platform, Network

2.

Transfer Pricing Comparables: Preferring a Close Neighbor Over a Far-Away Peer?

forthcoming in Journal of International Accounting, Auditing and Taxation
Number of pages: 52 Posted: 07 May 2020 Last Revised: 05 Jan 2022
VU University, Independent, affiliation not provided to SSRN, Catholic University of Lille - IESEG School of Management and Vienna University of Economics and Business
Downloads 156 (261,645)

Abstract:

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Transfer pricing; Corporate taxation; Accounting Comparables; Country risk; Geographical proximity

3.

The Importance of Size in Transfer Pricing Comparable Company Searches

Number of pages: 8 Posted: 27 Dec 2018
Sylvain Gilibert, Lukas Hinteregger and Thibaut Roques
Independent, Independent and Independent
Downloads 74 (433,952)

Abstract:

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International Tax, Transfer Pricing, OECD, Profitability, Manufacturing, Size premium