Profit shifting through transfer pricing: evidence from French firm level trade data
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More about this item
Keywords
Transfer pricing; Multinational firms; Tax avoidance; Base erosion; International trade; Investment income.;All these keywords.
JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- F14 - International Economics - - Trade - - - Empirical Studies of Trade
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
NEP fields
This paper has been announced in the following NEP Reports:- NEP-INT-2015-06-05 (International Trade)
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