Transfer Pricing Risk Awareness of Multinational Corporations: Evidence from a Global Survey
Author
Abstract
Suggested Citation
Download full text from publisher
Other versions of this item:
- Sven P. Jost, 2009. "Transfer Pricing Risk Awareness of Multinational Corporations - Evidence from a Global Survey," Working Papers 2009-21, Faculty of Economics and Statistics, Universität Innsbruck.
References listed on IDEAS
- Gary S. Becker, 1974.
"Crime and Punishment: An Economic Approach,"
NBER Chapters, in: Essays in the Economics of Crime and Punishment, pages 1-54,
National Bureau of Economic Research, Inc.
- Gary S. Becker, 1968. "Crime and Punishment: An Economic Approach," Journal of Political Economy, University of Chicago Press, vol. 76(2), pages 169-169.
- Clausing, Kimberly A., 2003. "Tax-motivated transfer pricing and US intrafirm trade prices," Journal of Public Economics, Elsevier, vol. 87(9-10), pages 2207-2223, September.
- Conover, Teresa L. & Nichols, Nancy B., 2000. "A Further Examination of Income Shifting Through Transfer Pricing Considering Firm Size and/or Distress," The International Journal of Accounting, Elsevier, vol. 35(2), pages 189-211, July.
- Horst, Thomas, 1972. "Firm and Industry Determinants of the Decision to Invest Abroad: An Empirical Study," The Review of Economics and Statistics, MIT Press, vol. 54(3), pages 258-266, August.
- Kaplow, Louis, 1990.
"Optimal taxation with costly enforcement and evasion,"
Journal of Public Economics, Elsevier, vol. 43(2), pages 221-236, November.
- Louis Kaplow, 1989. "Optimal Taxation with Costly Enforcement and Evasion," NBER Working Papers 2996, National Bureau of Economic Research, Inc.
- Elitzur, Ramy & Mintz, Jack, 1997. "Corrigendum to "Transfer pricing rules and corporate tax competition": [J. Public Economics, 60 (1996) 401-422]," Journal of Public Economics, Elsevier, vol. 64(2), pages 287-287, May.
- Elitzur, Ramy & Mintz, Jack, 1996. "Transfer pricing rules and corporate tax competition," Journal of Public Economics, Elsevier, vol. 60(3), pages 401-422, June.
- Huizinga, Harry & Laeven, Luc, 2008.
"International profit shifting within multinationals: A multi-country perspective,"
Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1164-1182, June.
- Harry Huizinga & Luc Laeven, 2006. "International profit shifting within multinationals: a multi-country perspective," European Economy - Economic Papers 2008 - 2015 260, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Grubert, Harry & Mutti, John, 1991. "Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making," The Review of Economics and Statistics, MIT Press, vol. 73(2), pages 285-293, May.
- Horst, Thomas, 1971. "The Theory of the Multinational Firm: Optimal Behavior under Different Tariff and Tax Rates," Journal of Political Economy, University of Chicago Press, vol. 79(5), pages 1059-1072, Sept.-Oct.
- L. W. Copithorne, 1971. "International Corporate Transfer Prices and Government Policy," Canadian Journal of Economics, Canadian Economics Association, vol. 4(3), pages 324-341, August.
- Mohammad F Al-Eryani & Pervaiz Alam & Syed H Akhter, 1990. "Transfer Pricing Determinants of U.S. Multinationals," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 21(3), pages 409-425, September.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Sven P. Jost & Michael Pfaffermayr & Hannes Winner, 2014.
"Transfer pricing as a tax compliance risk,"
Accounting and Business Research, Taylor & Francis Journals, vol. 44(3), pages 260-279, June.
- Sven P. Jost & Michael Pfaffermayr & Hannes Winner, 2010. "Transfer Pricing as a Tax Compliance Risk," Working Papers in Economics 2010-6, University of Salzburg.
- Krautheim, Sebastian & Schmidt-Eisenlohr, Tim, 2011.
"Heterogeneous firms, 'profit shifting' FDI and international tax competition,"
Journal of Public Economics, Elsevier, vol. 95(1-2), pages 122-133, February.
- Krautheim, Sebastian & Schmidt-Eisenlohr, Tim, 2011. "Heterogeneous firms, ‘profit shifting’ FDI and international tax competition," Journal of Public Economics, Elsevier, vol. 95(1), pages 122-133.
- Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous firms, "Profit Shifting" FDI and international tax competition," Post-Print halshs-00442818, HAL.
- Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous Firms, 'Profit Shifting' FDI and International Tax Competition," Economics Working Papers ECO2009/15, European University Institute.
- Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous Firms, "Profit Shifting" FDI and International Tax Competition," Documents de travail du Centre d'Economie de la Sorbonne 09073, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
- Hayato Kato & Hirofumi Okoshi, 2022.
"Economic Integration And Agglomeration Of Multinational Production With Transfer Pricing,"
International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 63(3), pages 1325-1355, August.
- Kato, Hayato & Okoshi, Hiofumi, 2019. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics 62013, University of Munich, Department of Economics.
- Hayato Kato & Hirofumi Okoshi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Papers 2201.02919, arXiv.org, revised Feb 2022.
- Hayato Kato & Hirofumi Okoshi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics and Business 20-19, Osaka University, Graduate School of Economics.
- Kato, Hayato & Okoshi, Hirofumi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111439, University Library of Munich, Germany.
- Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111188, University Library of Munich, Germany.
- Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 105536, University Library of Munich, Germany.
- Keuschnigg, Christian & Devereux, Michael P., 2013. "The arm's length principle and distortions to multinational firm organization," Journal of International Economics, Elsevier, vol. 89(2), pages 432-440.
- Hayato Kato & Hirofumi Okoshi, 2019.
"Production location of multinational firms under transfer pricing: the impact of the arm’s length principle,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(4), pages 835-871, August.
- Hayato Kato & Hirofumi Okoshi, 2017. "Production Location of Multinational Firms under Transfer Pricing: The Impact of the Arm's Length Principle," Keio-IES Discussion Paper Series 2017-016, Institute for Economics Studies, Keio University.
- Kato, Hayato & Okoshi, Hirofumi, 2019. "Production location of multinational firms under transfer pricing: the impact of the arm's length principle," Munich Reprints in Economics 78284, University of Munich, Department of Economics.
- Kohlhase, Saskia & Wielhouwer, Jacco L., 2023. "Tax and tariff planning through transfer prices: The role of the head office and business unit," Journal of Accounting and Economics, Elsevier, vol. 75(2).
- Thomas A. Gresik, 2001. "The Taxing Task of Taxing Transnationals," Journal of Economic Literature, American Economic Association, vol. 39(3), pages 800-838, September.
- Cooper, Maggie & Nguyen, Quyen T.K., 2020. "Multinational enterprises and corporate tax planning: A review of literature and suggestions for a future research agenda," International Business Review, Elsevier, vol. 29(3).
- Akinori Tomohara, 2002. "Externalities of Non-Cooperative Tax Policy in the Globally Integrated Market," Economics Working Paper Archive 476, The Johns Hopkins University,Department of Economics.
- Michael P. Devereux & Christian Keuschnigg, 2009.
"The Distorting Arm’s Length Principle,"
Working Papers
0910, Oxford University Centre for Business Taxation.
- Devereux, Michael & Keuschnigg, Christian, 2009. "The Distorting Arm's Length Principle," CEPR Discussion Papers 7375, C.E.P.R. Discussion Papers.
- Christian Keuschnigg & Michael P. Devereux, 2009. "The Distorting Arm's Length Principle," University of St. Gallen Department of Economics working paper series 2009 2009-20, Department of Economics, University of St. Gallen.
- Choi, Jay Pil & Furusawa, Taiji & Ishikawa, Jota, 2020.
"Transfer pricing regulation and tax competition,"
Journal of International Economics, Elsevier, vol. 127(C).
- Jay Pil CHOI & Taiji FURUSAWA & Jota ISHIKAWA, 2020. "Transfer Pricing Regulation and Tax Competition," Discussion papers 20035, Research Institute of Economy, Trade and Industry (RIETI).
- Bauer, Christian J. & Langenmayr, Dominika, 2013.
"Sorting into outsourcing: Are profits taxed at a gorilla's arm's length?,"
Journal of International Economics, Elsevier, vol. 90(2), pages 326-336.
- Bauer, Christian & Langenmayr, Dominika, 2011. "Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Length?," Discussion Papers in Economics 12312, University of Munich, Department of Economics.
- Christian Josef Bauer & Dominika Langenmayr, 2012. "Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Length?," CESifo Working Paper Series 3967, CESifo.
- Bauer, Christian J. & Langenmayr, Dominika, 2013. "Sorting into outsourcing: Are profits taxed at a gorilla’s arm’s length?," Munich Reprints in Economics 20122, University of Munich, Department of Economics.
- Christian J. Bauer & Dominika Langenmayr, 2011. "Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Lenght?," Working Papers 104, Bavarian Graduate Program in Economics (BGPE).
- Bauer, Christian & Langenmayr, Dominika, 2011. "Sorting into Outsourcing: Are Pro ts Taxed at a Gorilla's Arm's Length?," Discussion Papers in Economics 12311, University of Munich, Department of Economics.
- Kenji Matsui, 2012. "Auditing internal transfer prices in multinationals under monopolistic competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(6), pages 800-818, December.
- AMERIGHI, Oscar, 2004.
"Transfer pricing and enforcement policy in oligopolistic markets,"
LIDAM Discussion Papers CORE
2004069, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- O. Amerighi, 2006. "Transfer Pricing and Enforcement Policy in Oligopolistic Markets," Working Papers 567, Dipartimento Scienze Economiche, Universita' di Bologna.
- AMERIGHI, Oscar, 2009. "Transfer pricing and enforcement policy in oligopolistic markets," LIDAM Reprints CORE 2203, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Guttorm Schjelderup & Lars Sorgard, 1997.
"Transfer Pricing as a Strategic Device for Decentralized Multinationals,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 4(3), pages 277-290, July.
- Guttorm Schjelderup & Lars Sorgard, 1997. "Transfer Pricing as a Strategic Device for Decentralized Multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 4(3), pages 277-290, July.
- Matsui, Kenji, 2011. "Intrafirm trade, arm's-length transfer pricing rule, and coordination failure," European Journal of Operational Research, Elsevier, vol. 212(3), pages 570-582, August.
- Devereux, Michael P. & Lockwood, Ben & Redoano, Michela, 2008.
"Do countries compete over corporate tax rates?,"
Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1210-1235, June.
- Devereux, Michael P. & Lockwood, Ben & Redoano, Michela, 2002. "Do Countries Compete over Corporate Tax Rates?," Economic Research Papers 269454, University of Warwick - Department of Economics.
- Devereux, Michael P & Lockwood, Ben & Redoano, Michela, 2002. "Do Countries Compete Over Corporate Tax Rates?," The Warwick Economics Research Paper Series (TWERPS) 642, University of Warwick, Department of Economics.
- Devereux, Michael & Lockwood, Ben & Redoano, Michela, 2002. "Do Countries Compete over Corporate Tax Rates?," CEPR Discussion Papers 3400, C.E.P.R. Discussion Papers.
- Hirofumi OKOSHI, 2024. "Negotiation for Transfer Prices under the Arm's Length Principle," Discussion papers 24026, Research Institute of Economy, Trade and Industry (RIETI).
- Kristian Behrens & Susana Peralt & Pierre M. Picard, 2014.
"Transfer Pricing Rules, OECD Guidelines, and Market Distortions,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 16(4), pages 650-680, August.
- BEHRENS, Kristian & PERALTA, Susana & PICARD, Pierre, 2009. "Transfer pricing rules, OECD guidelines, and market distortions," LIDAM Discussion Papers CORE 2009067, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- BEHRENS, Kristian & PERALTA, Susana & PICARD, Pierre M., 2014. "Transfer pricing rules, OECD guidelines, and market distortions," LIDAM Reprints CORE 2600, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Kristian Behrens & Susana Peralta & Pierre M. Picard, 2009. "Transfer Pricing Rules, OECD Guidelines, and Market Distortions," Cahiers de recherche 0943, CIRPEE.
- Kristian Behrens & Susana Peralta & Pierre M. Picard, 2010. "Transfer pricing rules, OECD guidelines, and market distortions," DEM Discussion Paper Series 10-20, Department of Economics at the University of Luxembourg.
- Quint, Ansgar F. & Rudsinske, Jonas F., 2020. "International trade and tax-motivated transfer pricing," University of Göttingen Working Papers in Economics 406, University of Goettingen, Department of Economics.
More about this item
Keywords
Transfer pricing; International taxation; Multinational firms; Tax risk management;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
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2009-12-19 (Accounting and Auditing)
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ris:sbgwpe:2009_006. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jörg Paetzold (email available below). General contact details of provider: https://edirc.repec.org/data/iwsbgat.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.