International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK
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- Dongxian Guo & Li Liu & Tim Schmidt-Eisenlohr, 2017. "International Transfer Pricing and Tax Avoidance : Evidence from Linked Trade-Tax Statistics in the UK," International Finance Discussion Papers 1214, Board of Governors of the Federal Reserve System (U.S.).
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- Ruud A. de Mooij & Ms. Li Liu, 2018. "At A Cost: the Real Effects of Transfer Pricing Regulations," IMF Working Papers 2018/069, International Monetary Fund.
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More about this item
Keywords
transfer pricing; corporate taxation avoidance; multinational firms;All these keywords.
JEL classification:
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2017-11-05 (Accounting & Auditing)
- NEP-EUR-2017-11-05 (Microeconomic European Issues)
- NEP-INT-2017-11-05 (International Trade)
- NEP-PBE-2017-11-05 (Public Economics)
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