Korn, Evelyn; Lengsfeld, Stephan - Universität <Hannover> / Wirtschaftswissenschaftliche … - 2007
Numerous (high-tax) countries presume that multinational ¯rms use their transfer-pricing policies to shift pro¯ts into countries with lower tax rates. To avoid thecorresponding loss in tax revenues, tax authorities develop constantly tighteningrules to curb transfer-price distortions. A®ected...