VAT and Tax Credits: A Way to Eliminate Tax-Evasive Use of Transfer Prices?
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DOI: 10.18267/j.efaj.43
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Cited by:
- Kayis-Kumar, Ann, 2016. "International tax planning by multinationals: Simulating a tax-minimising intercompany response to the OECD's recommendation on BEPS Action 4," MPRA Paper 72828, University Library of Munich, Germany.
- Tomáš Buus, 2012. "Daně z příjmů versus daň z přidaní hodnoty v malé otevřené ekonomice [Taxes on income vs. value added tax in small open economy]," Politická ekonomie, Prague University of Economics and Business, vol. 2012(1), pages 58-80.
- Kayis-Kumar, Ann, 2016. "What's BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules," MPRA Paper 75741, University Library of Munich, Germany.
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More about this item
Keywords
Multinational enterprises; Pareto optimum; Tax credits; Transfer prices; VAT;All these keywords.
JEL classification:
- D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
- D29 - Microeconomics - - Production and Organizations - - - Other
- G39 - Financial Economics - - Corporate Finance and Governance - - - Other
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