Trade, Multinationals, and Transfer Pricing Regulations

Recent years have seen the introduction of profit comparisons by national tax authorities to cope with multinationals' profit shifting activities. The authors argue that a country that switches from price-related transfer pricing rules to profit-related measures can reduce imports without changing firms' transfer prices. The trade effect makes the change of transfer pricing rules a potential instrument of protectionism and strategic trade policy.

MoreLess

Year of publication:	1999
Authors:	Schjelderup, Guttorm ; Weichenrieder, Alfons J.
Published in:	Canadian Journal of Economics. - Canadian Economics Association - CEA. - Vol. 32.1999, 3, p. 817-844
Publisher:	Canadian Economics Association - CEA

Online Resource

Check full text access |

More access options

Check Google Scholar

In German libraries (KVK)

I need help

More details

Extent:	application/pdf
Type of publication:	Article
Notes:	Published
Classification:	F23 - Multinational Firms; International Business ; H87 - International Fiscal Issues
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005609086