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… CONTINUE READING
8 Citations

References

SHOWING 1-10 OF 15 REFERENCES
The impact of transfer pricing regulations on profit shifting within European multinationals
  • 16
  • PDF
The Increasing Importance of Transfer Pricing Regulations- a Worldwide Overview
  • 52
  • Highly Influential
  • PDF
Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals
  • 219
  • PDF
Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making
  • 803
How Does Transfer Pricing Risk Affect Premia in Cross-Border Mergers and Acquisitions?
  • 26
Multinationals’ Profit Response to Tax Differentials: Effect Size and Shifting Channels
  • 154
  • PDF
Profit Shifting: Drivers and Potential Countermeasures
  • 10
  • PDF
International profit shifting within multinationals: A multi-country perspective
  • 494
  • PDF
Tax-motivated transfer pricing and US intrafirm trade prices
  • 459
  • Highly Influential
Why Pay More? Corporate Tax Avoidance Through Transfer Pricing in OECD Countries
  • 444
  • PDF