Do tax information exchange agreements curb transfer pricing-induced tax avoidance?
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References listed on IDEAS
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More about this item
Keywordstransfer pricing; tax evasion; cooperation;
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2018-06-25 (Accounting & Auditing)
- NEP-GTH-2018-06-25 (Game Theory)
- NEP-IUE-2018-06-25 (Informal & Underground Economics)
- NEP-LAW-2018-06-25 (Law & Economics)
- NEP-PBE-2018-06-25 (Public Economics)
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