Read At a Cost: The Real Effects of Transfer Pricing Regulations

At a Cost: The Real Effects of Transfer Pricing Regulations

Unknown Author

4.9/5 (24391 ratings)

Description:Unilateral adoption of transfer pricing regulations may have a negative impact on real investment by multinational corporations (MNCs). This paper uses a quasi-experimental research design, exploiting unique panel data on domestic and multinational companies in 27 countries during 2006-2014, to find that MNC affiliates reduce their investment by over 11 percent following the introduction of transfer pricing regulations. There is no significant reduction in total investment by the MNC group, suggesting that these investments are most likely shifted to affiliates in other countries. The impact of transfer pricing regulations corresponds to an increase in the ``TPR-adjusted'' corporate tax rate by almost one quarter.We have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with At a Cost: The Real Effects of Transfer Pricing Regulations. To get started finding At a Cost: The Real Effects of Transfer Pricing Regulations, you are right to find our website which has a comprehensive collection of manuals listed.
Our library is the biggest of these that have literally hundreds of thousands of different products represented.

Pages: 36

Format: PDF, EPUB & Kindle Edition

Publisher: International Monetary Fund

Release: 2018

ISBN: 1484351533

Description: Unilateral adoption of transfer pricing regulations may have a negative impact on real investment by multinational corporations (MNCs). This paper uses a quasi-experimental research design, exploiting unique panel data on domestic and multinational companies in 27 countries during 2006-2014, to find that MNC affiliates reduce their investment by over 11 percent following the introduction of transfer pricing regulations. There is no significant reduction in total investment by the MNC group, suggesting that these investments are most likely shifted to affiliates in other countries. The impact of transfer pricing regulations corresponds to an increase in the ``TPR-adjusted'' corporate tax rate by almost one quarter.We have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with At a Cost: The Real Effects of Transfer Pricing Regulations. To get started finding At a Cost: The Real Effects of Transfer Pricing Regulations, you are right to find our website which has a comprehensive collection of manuals listed.
Our library is the biggest of these that have literally hundreds of thousands of different products represented.

Special Offer | $0.00

Special Offer! | $0.00

At a Cost: The Real Effects of Transfer Pricing Regulations

At a Cost: The Real Effects of Transfer Pricing Regulations

More Books