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Thibaut Roques

Independent

United States

SCHOLARLY PAPERS

3

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974

TOTAL CITATIONS

2

Scholarly Papers (3)

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1.

Transfer Pricing for Digital Platforms

Number of pages: 28 Posted: 31 Jan 2018
Thibaut Roques
Independent
Downloads 422 (173,635)
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
Bert Steens, Thibaut Roques, Sébastien Gonnet, Christof Beuselinck and Matthias Petutschnig
VU University, Independent, affiliation not provided to SSRN, Catholic University of Lille - IESEG School of Management and Vienna University of Economics and Business
Downloads 368 (202,609)

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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 184 (413,774)
Citation 1

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