Showing 1 - 10 of 15
Persistent link: https://www.econbiz.de/10008933200
Persistent link: https://www.econbiz.de/10012590685
Persistent link: https://www.econbiz.de/10014326798
Persistent link: https://www.econbiz.de/10014422669
Persistent link: https://www.econbiz.de/10003927338
Persistent link: https://www.econbiz.de/10009696499
Persistent link: https://www.econbiz.de/10011392144
Persistent link: https://www.econbiz.de/10010516540
Persistent link: https://www.econbiz.de/10009405988
This paper analyzes the transfer pricing of multinational firms. We propose a simple framework in which intra-firm prices may systematically deviate from arm's length prices for two motives: i) pricing to market, and ii) tax avoidance. Multinational firms may decide not to avoid taxes if the...
Persistent link: https://www.econbiz.de/10010457254