The impact of transfer pricing laws on import mis-pricing – Evidence from Denmark
Zusammenfassung
Many countries have recently introduced transfer pricing regulations to constrain multinational profit shifting from high-tax to lower-tax affiliates through strategic mis-pricing of intra-firm trade. We rely on rich administrative firm-level trade data for Denmark to show that tighter transfer pricing rules effectively reduce tax-motivated trade mis-pricing.
Schlüsselwörter
Anti-shifting provisions; Transfer pricing
Zitieren als
Knoll, B., Kruse-Becher, S., & Riedel, N. (2023). The impact of transfer pricing laws on import mis-pricing — Evidence from Denmark. Economics Letters, 233.Details
Publikationstyp
Forschungsartikel (Zeitschrift)
Begutachtet
Ja
Publikationsstatus
Veröffentlicht
Jahr
2023
Fachzeitschrift
Economics Letters
Band
233
Herausgeber
Elsevier B.V.
Sprache
Englisch
ISSN
0165-1765
DOI