Corpus ID: 6421934

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

  title={How does transfer-pricing enforcement a ff ect reported profits ?},
  author={Molly J. Saunders-Scott},
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
8 Citations


The impact of transfer pricing regulations on profit shifting within European multinationals
  • 16
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The Increasing Importance of Transfer Pricing Regulations- a Worldwide Overview
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Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals
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Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making
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How Does Transfer Pricing Risk Affect Premia in Cross-Border Mergers and Acquisitions?
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Multinationals’ Profit Response to Tax Differentials: Effect Size and Shifting Channels
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Profit Shifting: Drivers and Potential Countermeasures
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International profit shifting within multinationals: A multi-country perspective
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Tax-motivated transfer pricing and US intrafirm trade prices
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  • Highly Influential
Why Pay More? Corporate Tax Avoidance Through Transfer Pricing in OECD Countries
  • 444
  • PDF