Transfer Pricing and Partial Tax Harmonization

This paper investigates regulation on corporate income taxation with multinationals and transfer pricing. We recommend full cooperation within the EU if profit shifting costs are sufficiently low and cannot be influenced to a large extend. Otherwise, high profit shifting costs or the potential to significantly influence them imply that partial cooperation is beneficial for all member states.

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Year of publication:	2018
Authors:	Eggert, Wolfgang ; Goerdt, Gideon ; Heitzmann, Sebastian Felix
Publisher:	Munich : Center for Economic Studies and ifo Institute (CESifo)
Subject:	tax harmonization \| transfer pricing \| multinational \| profit shifting

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Series:	CESifo Working Paper ; 6875
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
Other identifiers:	1014490138 [GVK] hdl:10419/174998 [Handle] RePec:ces:ceswps:_6875 [RePEc]
Classification:	F21 - International Investment; Long-Term Capital Movements ; H21 - Efficiency; Optimal Taxation ; H26 - Tax Evasion
Source:	EconStor

Persistent link: https://www.econbiz.de/10011794214