Becker, Johannes and Fuest, Clemens (2012) Transfer Pricing Policy and the Intensity of Tax Rate Competition. Centre for Business Taxation WP 09/30.
Download (259kB) | Preview
This note provides a novel argument why countries may have incentives to allow for some profit shifting to low-tax jurisdictions. The reason is that a tightening of transfer pricing policies by high tax countries leads to more aggressive tax rate competition by low tax countries.
|Item Type:||Other Working Paper|
|Keywords:||Corporate Taxation, Profit Shifting, Tax Competition|
|Centre:||Oxford University Centre for Business Taxation > CBT Working Papers|
|Date Deposited:||26 Apr 2012 15:52|
|Last Modified:||15 Oct 2015 02:18|
Actions (login required)