• Corpus ID: 6421934

How does transfer-pricing enforcement a ff ect reported profits ?

@inproceedings{SaundersScott2013HowDT,
  title={How does transfer-pricing enforcement a ff ect reported profits ?},
  author={Molly J. Saunders-Scott},
  year={2013}
}
Many governments are concerned that they lose tax revenue from profit shifting by multinational firms, and have stiffened transfer-pricing regulations in response. It is possible and, indeed, likely that these regulations actually reduce tax collections in most countries. The regulations are designed to decrease profit-shifting outflows, but they also may decrease profit-shifting inflows and increase compliance costs for all firms with related-party transactions. While the reduced outflows… 
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