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… CONTINUE READING
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