Transfer Pricing and Investment - How OECD Transfer Pricing Rules Affect Investment Decisions
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- Nielsen, Søren Bo & Schindler, Dirk & Schjelderup, Guttorm, 2025. "Transfer Pricing and Investment – How OECD Transfer Pricing Rules Affect Investment Decisions," Discussion Papers 2025/18, Norwegian School of Economics, Department of Business and Management Science.
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More about this item
Keywords
multinational corporations; corporate tax avoidance; transfer pricing; OECD transfer pricing rules; investment effects;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
- M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
NEP fields
This paper has been announced in the following NEP Reports:- NEP-DCM-2025-06-23 (Discrete Choice Models)
- NEP-PBE-2025-06-23 (Public Economics)
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