The impact of transfer pricing laws on import mis-pricing – Evidence from Denmark
Knoll, Bodo; Kruse-Becher, Sanne; Riedel, Nadine
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
Publikationstyp
Forschungsartikel (Zeitschrift)
Begutachtet
Ja
Publikationsstatus
Veröffentlicht
Jahr
2023
Fachzeitschrift
Economics Letters
Band
233
Herausgeber
Elsevier B.V.
Sprache
Englisch
ISSN
0165-1765
DOI