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Playing easy or playing hard to get : when and how to attract FDI

Gresik, Thomas A.; Schindler, Dirk; Schjelderup, Guttorm - 2020

We study the link between a country’s institutional quality in tax collection and its optimal corporate tax policies in a model of heterogeneous multinationals that can shift income using both debt and transfer prices. Countries with weak institutional quality can be made worse off adopting...

Persistent link: https://www.econbiz.de/10012241079

Transfer pricing and the arm's length principle under imperfect competition

Choi, Jay Pil; Furusawa, Taiji; Ishikawa, Jota - 2018

This paper analyzes incentives of a multinational enterprise to manipulate an internal transfer price to take advantage of corporate-tax differences across countries under both monopoly and oligopoly. We examine "cost plus" and "comparable uncontrollable price" as two alternative implementations...

Persistent link: https://www.econbiz.de/10011924645

Transfer pricing or formula apportionment? : tax-induced distortions of multinationals' investment and production decisions

Martini, Jan Thomas (contributor); … - 2007

Persistent link: https://www.econbiz.de/10003498734

The tax burden on cross-border investment : company strategies and country responses

Grubert, Harry - 2003

We look at the tax burden on direct investment from three perspectives. The first section illustrates how the recognition of company tax planning and of the importance of intellectual property affects measures of effective tax rates. It also discusses the methodological issues that arise, such...

Persistent link: https://www.econbiz.de/10011507986

Cross-border loss offset and formulary apportionment : how do they affect multijurisdictional firm investment spending and interjurisdictional tax competition?

Gérard, Marcel; Weiner, Joann Martens - 2003

Motivated by the EU Commission s suggested company tax reforms, this paper investigates how cross-border loss offset and formulary apportionment of a consolidated tax base affect the investment and transfer pricing behaviour of a multijurisdictional firm, and how they affect the behaviour of...

Persistent link: https://www.econbiz.de/10011509337

How far away is an intangible? : services FDI and distance

Davies, Ronald B.; Guillin, Amélie - 2011

Foreign direct investment (FDI) in services has grown significantly in recent years. Evidence of spatial relationships in FDI decisions have been provided for goods manufacturing by utilizing physical distance-based measures of trade costs. This paper investigates spatial interactions for...

Persistent link: https://www.econbiz.de/10009307953

The location of cross-border mergers & acquisitions in the USA

Brakman, Steven; Garretsen, Harry; Marrewijk, Charles van - 2015 - First version: October 2014, this version: April 2015

neglected. In this paper we analyze the within country location-target selection of M&As in the USA. Extending Guadalupe (2012 … the USA for the period 1985-2012, we compare location choices of cross-border M&As to that of national M&As. We find that … across the USA than national M&As, and that for both forms of M&As location specific market access in the USA as well as …

Persistent link: https://www.econbiz.de/10010515424

Horizontal versus vertical interdependence in multinational activity

Badinger, Harald (contributor); Egger, Peter (contributor) - 2008

Recent research in international economics highlights the role of interdependencies of investment decisions and sales of multinational firms. Previous work focused on and provided evidence for aggregate flows or stocks of foreign direct investment, showing that interdependence declines in...

Persistent link: https://www.econbiz.de/10003720587

The economics of advance pricing agreements

Becker, Johannes; Davies, Ronald B.; Jakobs, Gitte - 2014

Advance pricing agreements (APAs) determine transfer prices for intra-firm transactions in advance. This paper interprets these contracts as a means to overcome a hold-up problem that occurs because governments cannot commit to non-excessive future tax rates. In addition, with private...

Persistent link: https://www.econbiz.de/10010434007

Abusive transfer pricing and economic activity

Nielsen, Søren Bo; Schindler, Dirk; Schjelderup, Guttorm - 2014

We demonstrate that the choice of the transfer price and its effect on intra-firm trade and investment depends on the probability of detection and thus on the measure, on which tax authorities base their audit. A policy implication of the paper is that it should be preferable to condition audits...

Persistent link: https://www.econbiz.de/10010412351

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