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Endogenous transfer pricing and the effects of uncertain regulation

Citations

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Cited by:

  1. Kant, Chander, 1995. "Minority ownership, deferral, perverse intrafirm trade and tariffs," MPRA Paper 91949, University Library of Munich, Germany.
  2. Konrad, Kai A. & Erik Lommerud, Kjell, 2001. "Foreign direct investment, intra-firm trade and ownership structure," European Economic Review, Elsevier, vol. 45(3), pages 475-494, March.
  3. Bucovetsky, Sam & Haufler, Andreas, 2008. "Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed," Journal of International Economics, Elsevier, vol. 74(1), pages 188-201, January.
  4. Wolfgang Eggert & Gideon Goerdt, 2020. "Substitution across Profit-Shifting Methods and the Impact on Thin Capitalization Rules," CESifo Working Paper Series 8046, CESifo.
  5. Oliver M. Dürr & Robert F. Göx, 2011. "Strategic Incentives for Keeping One Set of Books in International Transfer Pricing," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 20(1), pages 269-298, March.
  6. Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018. "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," The Review of Economics and Statistics, MIT Press, vol. 100(1), pages 120-134, March.
  7. Sven Stöwhase, 2005. "Asymmetric Capital Tax Competition with Profit Shifting," Journal of Economics, Springer, vol. 85(2), pages 175-196, August.
  8. Dominik Boddin & Frank Stähler, 2018. "The Organization of International Trade," CESifo Working Paper Series 7378, CESifo.
  9. Rathke, Alex A.T., 2019. "Fuzzy Profit Shifting: A Model for Optimal Tax-induced Transfer Pricing with Fuzzy Arm's Length Parameter," MPRA Paper 91425, University Library of Munich, Germany.
  10. Rathke, Alex A. T., 2015. "Transfer pricing manipulation, tax penalty cost and the impact of foreign profit taxation," EconStor Conference Papers 129075, ZBW - Leibniz Information Centre for Economics.
  11. Charles E. Hyde & Chongwoo Choe, 2005. "Keeping Two Sets of Books: The Relationship Between Tax and Incentive Transfer Prices," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 14(1), pages 165-186, March.
  12. Diller, Markus & Lorenz, Johannes & Schneider, Georg & Sureth, Caren, 2021. "Is consistency the panacea? Inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior," arqus Discussion Papers in Quantitative Tax Research 264, arqus - Arbeitskreis Quantitative Steuerlehre.
  13. Choi, Yongjae & Esfahani, Hadi Salehi, 1998. "Direct foreign investment and expropriation incentives: A mitigating role for match-specific capital," The Quarterly Review of Economics and Finance, Elsevier, vol. 38(1), pages 47-59.
  14. Søren Bo Nielsen & Pascalis Raimondos‐Møller & Guttorm Schjelderup, 2008. "Taxes and Decision Rights in Multinationals," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 10(2), pages 245-258, April.
  15. Søren Bo Nielsen & Pascalis Raimondos & Guttorm Schjelderup, 2005. "Centralized vs. De-centralized Multinationals and Taxes," CESifo Working Paper Series 1586, CESifo.
  16. Steffen Juranek & Dirk Schindler & Guttorm Schjelderup, 2018. "Transfer pricing regulation and taxation of royalty payments," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 20(1), pages 67-84, February.
  17. Rathke, Alex A.T., 2019. "Fuzzy Profit Shifting: A Model for Optimal Tax-induced Transfer Pricing with Fuzzy Arm's Length Parameter," EconStor Preprints 191027, ZBW - Leibniz Information Centre for Economics.
  18. Jay Pil Choi & Taiji Furusawa & Jota Ishikawa, 2018. "Transfer Pricing and the Arm's Length Principle under Imperfect Competition," CESifo Working Paper Series 7303, CESifo.
  19. Choi, Jay Pil & Furusawa, Taiji & Ishikawa, Jota, 2020. "Transfer pricing regulation and tax competition," Journal of International Economics, Elsevier, vol. 127(C).
  20. Johannes Becker & Ronald B. Davies, 2014. "A Negotiation-Based Model of Tax-Induced Transfer Pricing," The Institute for International Integration Studies Discussion Paper Series iiisdp451, IIIS.
  21. Dirk Schindler & Guttorm Schjelderup, 2016. "Multinationals and Income Shifting by Debt," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 23(3), pages 263-286, September.
  22. 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).
  23. Holzmann, Carolin Maria, 2016. "Transfer pricing as tax avoidance under different legislative schemes," VfS Annual Conference 2016 (Augsburg): Demographic Change 145929, Verein für Socialpolitik / German Economic Association.
  24. 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.
  25. Juranek, Steffen & Schindler, Dirk & Schneider, Andrea, 2018. "Royalty Taxation under Tax Competition and Profit Shifting," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181568, Verein für Socialpolitik / German Economic Association.
  26. Jay Pil CHOI & ISHIKAWA Jota & OKOSHI Hirofumi, 2019. "Tax Havens and Cross-border Licensing," Discussion papers 19105, Research Institute of Economy, Trade and Industry (RIETI).
  27. Villegas, F. & Ouenniche, J., 2008. "A general unconstrained model for transfer pricing in multinational supply chains," European Journal of Operational Research, Elsevier, vol. 187(3), pages 829-856, June.
  28. Schindler, Dirk & Schjelderup, Guttorm, 2008. "Multinationals, Minority Ownership and Tax-Efficient Financing Structures," Discussion Papers 2008/19, Norwegian School of Economics, Department of Business and Management Science.
  29. Riedel, Nadine & Runkel, Marco, 2007. "Company tax reform with a water's edge," Journal of Public Economics, Elsevier, vol. 91(7-8), pages 1533-1554, August.
  30. Kant, Chander, 1989. "Perverse Intra-Firm Trade," MPRA Paper 90776, University Library of Munich, Germany.
  31. Peter C. Dawson & Stephen M. Miller, 2000. "Transfer Pricing in the Decentralized Multinational Corporation," Working papers 2000-06, University of Connecticut, Department of Economics.
  32. Eichner, Thomas & Runkel, Marco, 2011. "Corporate income taxation of multinationals in a general equilibrium model," Journal of Public Economics, Elsevier, vol. 95(7-8), pages 723-733, August.
  33. Jean-Charles Bricongne & Samuel Delpeuch & Margarita Lopez Forero, 2021. "Regional Productivity Slowdown, Tax Havens and MNEs’ Intangibles: where is Measured Value Creation?," Working papers 835, Banque de France.
  34. Juranek, Steffen & Schindler, Dirk & Schjelderup, Guttorm, 2016. "Taxing Royalty Payments," Discussion Papers 2016/16, Norwegian School of Economics, Department of Business and Management Science.
  35. 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.
  36. Alex A. T. Rathke, 2019. "Fuzzy Profit Shifting: A Model for Optimal Tax-induced Transfer Pricing with Fuzzy Arm's Length Parameter," Papers 1901.03843, arXiv.org.
  37. Alex Augusto Timm Rathke, 2015. "Transfer pricing manipulation, tax penalty cost and the impact of foreign profit taxation," Papers 1508.03853, arXiv.org.
  38. Eichner, Thomas & Runkel, Marco, 2009. "Corporate income taxation of multinationals and unemployment," Regional Science and Urban Economics, Elsevier, vol. 39(5), pages 610-620, September.
  39. Jacques, Armel, 2006. "Des firmes multinationales : un survol de la littérature microéconomique," L'Actualité Economique, Société Canadienne de Science Economique, vol. 82(4), pages 643-691, décembre.
  40. Diller, Markus & Lorenz, Johannes, 2017. "Do tax information exchange agreements curb transfer pricing-induced tax avoidance?," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe B-29-17, University of Passau, Faculty of Business and Economics.
  41. OKOSHI Hirofumi, 2021. "Innovation for Tax Avoidance: Product Differentiation and the Arm's Length Principle," Discussion papers 21038, Research Institute of Economy, Trade and Industry (RIETI).
  42. Genser, Bernd & Schulze, Günther G., 1995. "Transfer pricing under an origin based VAT system," Discussion Papers, Series II 271, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
  43. Gideon Goerdt & Wolfgang Eggert, 2022. "Substitution across profit shifting methods and the impact on thin capitalization rules," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(3), pages 581-599, June.
  44. Rajeev Goel, 2007. "Research spending under regulatory uncertainty," The Journal of Technology Transfer, Springer, vol. 32(6), pages 593-604, December.
  45. Andreas Polk, 1999. "Multilaterale Abkommen f�r Direktinvestitionen - Lernen aus dem MAI?," SOI - Working Papers 9905, Socioeconomic Institute - University of Zurich.
  46. Rathke, Alex, 2015. "Transfer pricing manipulation, tax penalty cost and the impact of foreign profit taxation," MPRA Paper 66133, University Library of Munich, Germany.
  47. Charles E. Hyde, 2001. "Multinationals And The Relationship Between Strategic And Tax Transfer Prices," Department of Economics - Working Papers Series 822, The University of Melbourne.
  48. Peter C. Dawson & Stephen M. Miller, 2009. "International Transfer Pricing for Goods and Intangible Asset Licenses in a Decentralized Multinational Corporation: Review and Extensions," Working Papers 0901, University of Nevada, Las Vegas , Department of Economics.
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