Showing 1 - 10 of 731,032
Persistent link: https://www.econbiz.de/10003499878
This paper analyzes transfer pricing incentives under a destination-based and an origin-based VAT system. While a switch to the origin-based VAT may moderate or reinforce the incentive for transfer pricing induced by income tax differentials, we show that in the case of the EU this switch tends...
Persistent link: https://www.econbiz.de/10009708589
This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We employ a game-theoretical model to analyze the...
Persistent link: https://www.econbiz.de/10012601643
This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We employ a game-theoretical model to analyze the...
Persistent link: https://www.econbiz.de/10012603894
This paper analyzes the effect on firm behavior and national tax revenues of a policy of allowing multinational firms to choose whether to be taxed under separate accounting rules (transfer prices) or an apportionment formula. Either method can be preferred by low-cost firms and by high-cost...
Persistent link: https://www.econbiz.de/10010227185
Persistent link: https://www.econbiz.de/10012548883
Formula apportionment as a way to attribute taxable profits of multinationals across jurisdictions is receiving increased attention. This paper reviews existing literature and discusses experiences in selective federal states to evaluate the economic properties of formula apportionment relative...
Persistent link: https://www.econbiz.de/10012112121
as whole. However, because a single company can now have operations literally around the world, transfer pricing has …
Persistent link: https://www.econbiz.de/10014162143
Double Tax Treaties. The ratified agreement will be binding upon the signature of states totaling more than 50% of the world …
Persistent link: https://www.econbiz.de/10013242064
We investigate the relation between international taxation and the organizational form of foreign direct investment (‘FDI’). Using micro-level data on inbound FDI relations in Germany, we find that a higher tax burden on income earned in a corporate subsidiary increases the probability that...
Persistent link: https://www.econbiz.de/10011747276